6 Problem 3-9A Adjusting entries (annual) LO4 Rainmaker Environmental Consultants is just finishing its second year of operations. The company's unadjusted trial balance et October 31, 2020, follows: 20 points Ceedit Dobit 527.000 71.000 ebook 50,000 5.300 5.100 30.000 34.000 Print BLATNER TVIROMENTAL CONSULTANTS Unajusted Fal Balance Deto 2020 Aceto Ac 102 Cae 10E Acbet eivable 165 Intet eivable 211 Note celrable 126 Suppies 120 Prepaid wrance 133 Prepaid cent 16 orrice Cutie 262 Acerated depreciation, orice fic 202 Abboth payabia 210 Mager payanie 23 Unaaned consulting revenue 303 Jerr Moore, captai 382 Jale Moon, withdrawals 401 Contingut 403 Intrat in me 691 Depreciation expense, O. Senatus 622 Hages nens 632 Insurance expende 649 Hent expanas ESO SILA pese Totala 20,000 15,000 2 28.000 253.600 References 25.000 242.020 580 0 202.000 45.000 200 571,200 5571.200 Rainmaker prepares adjustments each October 31. The following additional information is available on October 31, 2020. a. It was determined that $13,000 of the uneared consulting revenue had not yet been eamed. b. It was discovered that $15,000 of the balance in the Consulting Revenue account was for services to be performed in November. The balance in the Prepaid Rent account represents three months of rent beginning September 1, 2020 d. Accrued wages at October 31 totalled $7.800. e The office furniture was purchased on March 1, 2019, and has an estimesed useful life of two years. After two years of use, it is expected that the furniture will be worthless. f. Accrued consulting revenue ot year-end totalled $5,200. g. Interest of $95 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 swo-year policy purchased on April 1. 2019, 1. A count of the supplies on October 31 revealed a balance remaining of S720. Assume Rainmaker Environmental uses the straight-line method to depreciate its assets. Required: Prepare the annual adjusting journal entries for October 31, 2020, based on the above. Of no entry is required for a transaction/event, select "No journal entry required in the first account field)