Garcia Corporation Received Cash of $18,000 on August 1, 2008

Garcia Corporation received cash of $18,000 on August 1, 2008 for one year's rent in advance and recorded the transaction with a credit to Rent Revenue. The December 31, 2008 adjusting entry is

A) debit Rent Revenue and credit Unearned Rent, $7,500.
B) debit Rent Revenue and credit Unearned Rent, $10,500.
C) debit Unearned Rent and credit Rent Revenue, $7,500.
D) debit Cash and credit Unearned Rent, $10,500.