Sam received $2,000 in advance for renting part of his building for 4 months. What is the entry to record the adjustment after one month has passed?

A) Debit Cash; credit Rental Income
B) Debit Cash; credit Unearned Rent Revenue
C) Debit Unearned Rent, credit Rental Income
D) Debit Unearned Rent, credit Cash

Answer: C