On February 1, 2010, Zeus Company Received $36, 000 in Advance

On February 1, 2010, Zeus Company received $36, 000 in advance for a three-year rental of land, and credited Rent Revenue.The correct December 31, 2010 adjusting entry would be

A)
$\begin{array}{cr}\text { Unearned Rent } & 25,000 \\\text { Rent Revenue } & 25,000\end{array}$
B)
$\begin{array}{cr}\text { Rent Revenue } & 25,000 \\\text { Unearned Rent } & 25,000\end{array}$
C)
Unearned Rent $\quad 11,000$
Rent Revenue $\quad 11,000$
D)
$\begin{array}{lr}\text { Rent Revenue } & 11,000 \\\text { Unearned Rent } & 11,000\end{array}$