The unearned rent account has a balance of $72,000. if $18,000 of the $72,000 is unearned at the end of the accounting period, the amount of the adjusting entry is

An adjusting entry by definition is an accounting journal at the end of an accounting period which adjust income and expenses so that they comply with the accrual basis of accounting.

In this case, since $18,000 is still unearned, therefore the amount of adjusting entry is:

Adjusting Entry = Balance - Unearned

Adjusting Entry = $72,000 - $18,000

Adjusting Entry = $54,000