[4:42 PM, 2/2/2021] Manpreet Singh: 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 Acct No. 101 106 111 126 Cash Accounts receivable Interest ruceivable Notes receivable Supplies 128 31 Prepaid insurance Prepaid rent 161 262 201 210 Office furniture Accumulated depreciation, office furniture Accounts payable Wages payable Linearned consulting revenue Jeff Moore, capital 301 233 302 401 409 622 637 648 650 Jeff Moore, withdrawals Consulting revenue Interest income Depreciation expense, office furniture wages expense Insurance pense Rent expense Supplies expense Total that $11.200 of the unearned consulting revenue had not yet been earned b. It was discovered that $13,200 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 2020. d. Accrued wages at October 31 totalled $6.000. e. The office furniture was purchased on March 1, 2019. and has an estimated useful life of two vears. After two vears of use it is [7:56 PM, 2/2/2021] Manpreet Singh: Select col unts fo linma Enveonmertal Comments and enter the baces sted enatet bae rer the using values in the order of Tonton through Debit C 100 Accounts Ravie Debit Credit Balance Date telance 2 108 Receivable Debit Credit Date Balance Dete 11 Notes Reissue Debe Crea 12 Pred Det Credit Balance O 12: Supplies Dett Credit Balance Date Balance Dale 3 Prepaid Net Debit Credit 182 Accumulated Depreciation. Once Fume Dete Detut Credit Balance Balance Date 141 Om Furniture De t Cred 20 Account Payee