Which of the following transactions will require an adjusting entry at the end of the year?

a. sold equipment for cash $20,000 making a gain of $2,000
b. purchased goods partly in cash and partly in credit
c. received $12,000 rent for 6 months, including 2 months of the forthcoming year
d. declared and paid $5,000 cash dividends
e. paid $1,000 cash as freight expense

Answer: c. received $12,000 rent for 6 months, including 2 months of the forthcoming year