If the following adjusting entry is omitted, what effect will it have on the financial...

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Accounting

If the following adjusting entry is omitted, what effect will it have on the financial statements?
Account Debit Credit
Unearned Rent 2,600
Rent Revenue 2,600
a. Revenues will be understated by $2,600.
b. There will be no effect on net income.
c. Revenues will be overstated by $2,600.
d. There will be no effect on liabilities.

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