8.(TCO B) Unearned rent at 1/1/10was $7300 and at 12/31/10 was $8000. The record

8.(TCO B) Unearned rent at 1/1/10was $7300 and at 12/31/10 was $8000. The records indicate cashreceipts from rental sources during 2010 amounted to $40000 allof which was credited to the Unearned Rent Account. You are toprepare the missing adjusting entry. Please indicate DR (debit) orCR (credit) to the left of the account title and place a commabetween the account title and the amount of theadjustment.(Points : 10)