23. McLeod Consultants prepares financial statements on 31st Oct every year. Pass the following adjustment entries for Oct 2019: a. It was found that interest of $85 had accrued on notes receivable. b. It was discovered that $14,000 of the balance in Consulting revenue account was for services to be performed in November. Accrued wages at Oct. 31 totalled $6,800. d. The Office furniture worth $84,000 was purchased on March 1,2019 and has useful life of 7 years and after seven years of use, it is expected to be worthless. The balance of $3,400 in prepaid insurance account represents the remaining balance of two-year policy purchased on April 1,2018. 10 e