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

8.(TCO B) Unearnedrent at 1/1/10 was $7300 and at 12/31/10 was $8000. The recordsindicate cash receipts from rental sources during 2010 amounted to$40000 all of which was credited to the Unearned Rent Account.You are to prepare the missing adjusting entry. Please indicate DR(debit) or CR (credit) to the left of the account title and placea comma between the account title and the amount of theadjustment.(Points :10)