3 Saved 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 Debit Credit $ 25,100 60,000 Help 101 Cash 20 106 Accounts receivable points 109 Interest receivable 111 Notes receivable 57,000 126 Supplies 128 Prepaid insurance 131 Prepaid rent Print 161 office furniture 162 Accumulated depreciation, office furniture 201 Accounts payable 210 Wages payable 233 Unearned consulting revenue 301 Jeff Moore, capital 302 Jeff Moore, withdrawals 401 Consulting revenue 409 Interest incone 4,400 1,670 24,300 99,000 $33,000 17,100 24,200 237,460 27,100 239,020 390 601 Depreciation expense, office furniture 622 Wages expense 199, 637 Insurance expense 648 Rent expense 650 Supplies expense 39,500 3,900 Totals $551,170 Rainmaker prepares adjustments each October 31. The following additional information is available on October 31, 2023 a. It was determined that $11,500 of the uneamed consulting revenue had not yet been earned b. It was discovered that $13,300 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 $5,900. 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 fumiture will be worthless f Accrued consulting revenue at year-end totalled $3,300 g. Interest of $76 had accrued on the note receivable for the month of October h The halance in the Prenaid insurance Arrent revesents the remaininn halance of a trar no nechased on anii 1 3055 Save & Exit