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

The following amounts were taken from a company's unadjusted trial balance at December 31,2012:
$\begin{array}{ll}\text { Prepaid Rent } & \$ 12,000 \\\text { WagesExpense } & 122,100 \\\text { Unearned Rent Revenue } & 9,200\end{array}$
Prepare any adjusting entries necessary at December 31,2012,for each of the transactions that follow.
A) The rent collected in advance represents rent for the period of December 1,2012 , through J anuary $31,2013$ .
B) In addition to the wages paid during the year, employees have not been paid for the last week of December, which amounts to $\$ 1,900$