Answer:
The journal entries are as follows:
(a) On September 1,
Prepaid rent A/c Dr. $12,000
        To cash A/c                    $12,000
(To record the prepaid rent)
On September 30,
Rent expense A/c ($12,000 ÷ 6) Dr. $2,000
        To  Prepaid rent A/c                               $2,000
(To record the rent expense)
(b) On September 1,
Cash A/c Dr. $55,200
      To unearned revenue    $55,200
(To record the unearned revenue)
On September 30,
Unearned revenue A/c ($55,200 ÷ 12) Dr. $4,600
           To ticket revenue                                           $4,600
(To record the ticket revenue)
(c) On September 1,
No entry required.
On September 30,
Account receivable A/c Dr. $1,900  
            To Rent revenue                 $1,900
(To record the accounts receivable)
(d) On September 1 - No journal entry required
On September 30,
Salary expense A/c Dr. $3,100
          To salaries payable         $3,100
(To record the salaries expense)