Acct.No. 101 Cash 106 109 111 126 Accounts receivable Interest receivable Notes receivable Supplies Unadjusted Trial Balance October 31, 2020 Account 128 Prepaid insurance 131 Prepaid rent 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 income 601 Depreciation expense, office furniture 622 Wages expense 637 Insurance expense 640 Rent expense 650 Supplies expense Totals Debit $ 26,100 62,000 0 Credit 51,000 5,400 3,570 27,300 87,000 $ 29,000 18,100 0 26,200 228,060 28,100 233,020 490 193,000 0 44,500 6,900 $534,870 $534,870 Rainmaker prepares adjustments each October 31. The following additional information is available on October 31, 2020. a. It was determined that $12,100 of the unearned consulting revenue had not yet been earned. b. It was discovered that $14,100 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 $6,900. e. The office furniture was purchased on March 1, 2019, 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 $4,300. g. Interest of $86 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, 2019. i. A count of the supplies on October 31 revealed a balance remaining of $630. 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. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)