jenkins rentals company faced the following situations. view the situations. requirement 1. journalize the…

jenkins rentals company faced the following situations. view the situations. requirement 1. journalize the adjusting entry needed at december 31, 2023, for each situation. consider each fact separately. (record debits first, then credits. exclude explanations from any journal entries.) b. interest revenue of $4,400 has been earned but not yet received. accounts debit credit b. interest receivable 4,400 interest revenue 4,400 c. on july 1, 2023, when the business collected $14,200 rent in advance, it debited cash and credited unearned rent revenue. the tenant was paying for two years rent. accounts debit credit c.
Answer
Explanation:
Step1: Calculate monthly rent
The tenant paid $14,200 for two - year rent. Two years have 24 months. So the monthly rent is $\frac{14200}{24}$. From July 1, 2023 to December 31, 2023, there are 6 months.
Step2: Determine the amount of rent revenue to be recognized
The amount of rent revenue to be recognized is $\frac{14200}{24}\times6=\frac{14200}{4} = 3550$.
Step3: Record the adjusting entry
We need to debit Unearned Rent Revenue (to reduce the liability) and credit Rent Revenue (to recognize the revenue).
Answer:
| Accounts | Debit | Credit |
|---|---|---|
| Unearned Rent Revenue | 3550 | |
| Rent Revenue | 3550 |