On December 16,2015,B.Darin Company received $3,600 from S.Dee Company for rent of an office owned by B.Darin Company.The payment covers the period from December 16,2015 through February 15,2016.B.Darin Company recorded this as Unearned Rent when it was received on December 16.The adjusting entry on December 31 would include a:

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The adjusting entry on December 31 would recognize the portion of rent earned from December 16 to December 31, which is 15 days. The total rent for the two-month period is $3,600, so the daily rent is $60 ($3,600/60 days). For 15 days, the rent earned is $900 (15 days x $60), so the entry would be a credit to Rent Revenue of $900.