1 Rainmaker Environmental Consultants is just finishing its second year of operations. The company's unadjusted trial balance at October 31, 2020, follows: RAINMAKER ENVIRONMENTAL CONSULTANTS Unadjusted Trial Balance October 31, 2020 Account 101 106 Acct.No., Cash Accounts receivable. Debit Credit $ 26,600 109 67,000 Interest receivable e 111 Notes receivable 56,000 126 Supplies 5,900 128 Prepaid insurance. 4,420 131 Prepaid rent 28,800 161 Office furniture 84,000 162 Accumulated depreciation, office furniture 201 Accounts payable $ 28,000 18,600 210 Wages payable. 233 Unearned consulting revenue. 27,200 301 Jeff Moore, capital 241,360 302 Jeff Moore, withdrawals 28,600 238,020 401 Consulting revenue 540 409 Interest income 601 Depreciation expense, office furniture 198,000 622 Wages expense 637 Insurance expense 47,000 640 Rent expense 7,400 650 Supplies expense CEC2 750 ECCS 799 Tatala