h. On October 1, 2008 a tenant rented an office in our building and paid rent for one year in advance.

Accounts Trial Balance December 31, 2008
Dr. Cr.
Cash 38,620
Notes Receivable 28,000
Accounts Receivable 54,400
Allowance for doubtful accounts 825
Supplies 32,640
Prepaid Insurance 30,600
Land 125,000
Buildings 740,000
Accumulated Depreciation-Buildings 280,250
Equipment 273,000
Accumulated Depreciation-Equipment 72,625
Accounts Payable 39,940
Notes payable 60,000
Commissions payable 16,000
Unearned Rent 22,800
Common Stock, $10 Par 255,000
Retained Earnings 214,025
Service Revenue 663,265
Salaries Expense 204,000
Utilities Expense 37,235
Maitenance Expense 22,685
Advertising Expense 31,220
Commissions Expense 7,330
Totals $1,624,730 $1,624,730

3 months of the Unearned Rent is now earned so you need to do an adjusting entry for this:

Debit Unearned Rent Revenue for the amount of three months rent
Credit Earned Rent Revenue for the same amount