The Following Amounts Were Taken from a Company's Unadjusted Trial

The following amounts were taken from a company's unadjusted trial balance at December 31, 2019: Prepare any adjusting entries necessary at December 31, 2019, for each of the transactions that follow.
A)The rent collected in advance represents rent for the period of December 1, 2019, through January 31, 2020.
B)In addition to the wages paid during the year, employees have not been paid for the last week of December, which amounts to $1,900.