(tco b adjusting entries: unearned rent at 1/1/10 was $5,300 and at 12/31/10 was $6,000. the records indicate cash receipts from rental sources during 2010 amounted to $60,000, all of which was credited to the unearned rent account. you are to prepare the missing adjusting entry. for each journal entry write dr. for debit and cr. for credit