A Landlord Collected $5,000 Cash from a Tenant for December

A landlord collected $5,000 cash from a tenant for December 2015's rent but the tenant's rent for December is $8,000. Which of the following is true with respect to the landlord's financial statements?

A) $8,000 would be reported on the statement of cash flows.
B) $8,000 would appear on the balance sheet as rent receivable.
C) $8,000 would appear on the income statement as rent revenue earned.
D) $5,000 would appear on the balance sheet as prepaid rent.