Rent Credited to New Property Closing

[Daniel Rutherford]

Hey all, I wasn't sure where exactly to post this question.  Let me know if it should go elsewhere.

I closed on a 3-unit MFH on 12/3/2018 which had existing tenants (which was one of the selling factors).  The deal was done through a local auction company which sold the property as-is with the buyer playing all closing costs.  Not a huge deal since I feel I got the property at a good price.

At the closing the seller provided the prorated rent roll for December in the form of a credit to the closing costs instead of a check.  This also wasn't a big deal since the numbers wash out in the end.  My question is regarding how to deal with this from an accounting angle.  Obviously it is considered rental income either way, but there is a difference between my ledger and business bank account for this amount.  Should I add an entry to my ledger to account for this since it was "spent" on closing costs?  Does this impact reportable income?

Sorry if this is a silly question, but I figured it's one I'll only have to ask once.