3 Rainmaker Environmental Consultants is just finishing its second year of operations. The company's unadjusted trial balance at October 31, 2023, follows: Acct.No. RAINMAKER ENVIRONMENTAL CONSULTANTS Unadjusted Trial Balance October 31, 2023 Account 20 points 101 Cash Debit $25,900 Credit 106 Accounts receivable. 60,000 109 Interest receivable 111 Notes receivable 49,009 126 Supplies 5,200 128 Prepaid insurance Print 3,230 131 Prepaid rent 26,700 161 office furniture 87,000 162 Accumulated depreciation, office furniture $29,000 201 Accounts payable 17,900 210 Wages payable 235 Unearned consulting revenue 25,800 301 Jeff Moore, capital 222,940 302 Jeff Moore, withdrawals 27,900 401 Consulting revenue 409 Interest income 231,020 470 601 Depreciation expense, office furniture 622 Wages expense 637 Insurance expense 640 Rent expense 650 Supplies expense Totals 191,000 43,500 6,700 $526,130 $526,130 Rainmaker prepares adjustments each October 31. The following additional information is available on October 31, 2023. a. It was determined that $11,900 of the uneamed consulting revenue had not yet been eamed b. It was discovered that $13,900 of the balance in the Consulting Revenue account was for services to be performed in November c. The balance in the Prepaid Rent account represents three months of rent beginning September 1, 2023 d. Accrued wages at October 31 totalled $6,700. e. The office furniture was purchased on March 1, 2022 and has an estimated useful life of two years. After two years of use, it is expected that the furniture will be worthless f. Accrued consulting revenue at year-end totalled $4,100. g. Interest of $84 had accrued on the note receivable for the month of October h. The balance in the Prepaid Insurance account represents the remaining balance of a two-year policy purchased on April 1, 2022 LA count of the supplies on October 31 revealed a balance remaining of $610. Assume Rainmaker Eminementales the strainht-line method to dancenate ite assets Print Help Save g. Interest of $84 had accrued on the note receivable for the month of October. h. The balance in the Prepaid Insurance account represents the remaining balance of a two-year policy purchased on Apr i. A count of the supplies on October 31 revealed a balance remaining of $610. Assume Rainmaker Environmental uses the straight-line method to depreciate its assets. Required: Prepare the annual adjusting journal entries for October 31, 2023, based on the above. View transaction list Journal entry worksheet 1 2 3 4 5 6 7 8 9 Record the earned consulting revenue. Note: Enter debits before credits. Date Oct 31, 2023 General Journal Debit Credit Record entry Clear entry View general journal