Assume That on September 1, 2013, a 6-Month Rent Payment $\quad 6,000$

Assume that on September 1, 2013, a 6-month rent payment for $3,000 per month (for a total of $18,000) was made with respect to a commercial lease that the company entered into on that date as a tenant. The company took occupancy of the rented space immediately. The lease term will expire on February 28, 2014. The $18,000 payment was recorded as a debit to Prepaid Rent on September 1, 2013. The adjusting entry on December 31, 2013, is as follows:

A. Dr. Prepaid Rent $\quad 6,000$
$\quad$ $\quad$ $\quad$ Cr. Rent Expense $\quad$ $\quad$ 6,000

B. Dr. Prepaid Rent $\quad 12,000$
$\quad$ $\quad$ Cr. Rent Expense $\quad$ $\quad$ $\quad$ 12,000

C. Dr. Rent Expense $\quad 6,000$
$\quad$ $\quad$ Cr. Prepaid Rent $\quad$ $\quad$ $\quad$ 6,000

D. Dr. Rent Expense $\quad 12,000$
$\quad$ $\quad$ $\quad$ $\quad$ Cr. Prepaid Rent $\quad$ 12,000

A) Option A
B) Option B
C) Option C
D) Option D