[rsca]

Wrote off $100.00 of prepaid rent as of November 30 to rent expense for
December.

Prepaid Rent $100.00

Does it meant,

Rent Expense: $100.00
Prepaid Rent : $0.00

For Dec, Adjustments

[morgaine300]

No, you're mixing up balances with entries. Your "entry" is not an appropriate entry. The balance of the prepaid rent will be zero after you've done the entry, and you're trying to put the zero balance in the entry. The balance can't reduce from 100 to zero unless you do something to it, which is what the entry is for.

The balance of $100 is a debit in that account. It won't go down to zero unless you credit the 100 to remove it out of the account. That credit is missing in your entry.

(Not to mention that the entry doesn't balance. All entries must have equal debits and credits.)