ABC Coleased a Portion of Its Store to Another Company for for Eight

ABC Co.leased a portion of its store to another company for eight months beginning on October 1,2011 at a monthly rate of $800.This other company paid the entire $6,400 cash on October 1,which ABC Co.recorded as unearned revenue.The journal entry made by ABC Co.at year-end on December 31,2011 would include:

A) A debit to Rent Earned for $2,400
B) A credit to Unearned Rent for $2,400
C) A debit to Cash for $6,400
D) A credit to Rent Earned for $2,400
E) A debit to Unearned Rent for $4,000