An adjusting journal entry regarding accruals of past due amounts for rent. What to debit and credit?

Answer 1

I beg to differ with the previous answerer.

If you mean rental expense:
Dr Rental expense
Cr Rental payable (or A/cs payable)

If you mean rental income:
Dr Rental receivable (or A/cs receivable)
Cr Rental income

He's got the 2nd entry the wrong way round.

Answer 2

Debit Rent Expense (Expense)
Credit Rent Payable (Liability)
(assuming that you're the one owing the rent)

Debit Rent Income (Income)
Credit A/R (Asset)
(assuming that you're the one collecting the rent)