The Following Amounts Were Taken from a Company's Unadjusted Trial $$\begin{array} { l r } \text { Prepaid Rent } & 12,000 \\\text { Wages Expense } & 122,100 \\\text { Unearned Rent Revenue } & 9,200\end{array}$$

The following amounts were taken from a company's unadjusted trial balance at December 31,Year 1:
$$\begin{array} { l r } \text { Prepaid Rent } & 12,000 \\\text { Wages Expense } & 122,100 \\\text { Unearned Rent Revenue } & 9,200\end{array}$$
Prepare any adjusting entries necessary at December 31,Year 1,for each of the transactions that follow.
A) The rent collected in advance represents rent for the period of December 1 . Year 1 . through January 31, Year 2.

B) In addition to the wages paid during the year, employees have not been paid for the last week of December, which amounts to $\$ 1900$ .