Acct.No. RAINMAKER ENVIRONMENTAL CONSULTANTS Unadjusted Trial Balance October 31, 2023 Saved Account 101 Cash 106 Accounts receivable 109 Interest receivable Debit $ 26,900 70,000 Credit 0 111 Notes receivable 59,000 126 Supplies 6,200 128 Prepaid insurance 4,930 131 Prepaid rent 29,700 161 Office furniture 99,000 162 Accumulated depreciation, office furniture 201 Accounts payable $ 33,000 18,900 210 Wages payable 0 233 Unearned consulting revenue 27,800 301 Jeff Moore, capital 260,540 302 Jeff Moore, withdrawals 28,900 401 Consulting revenue 241,020 570 409 Interest income 601 Depreciation expense, office furniture 0 201,000 622 Wages expense 0 637 Insurance expense 48,500 640 Rent expense 7,700 650 Supplies expense $581,830 $581,830 Totals Help Rainmaker prepares adjustments each October 31. The following additional information is available on October 31, 2023. a. It was determined that $12,900 of the unearned consulting revenue had not yet been earned. b. It was discovered that $14,900 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 $7,700. 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 $5,100. g. Interest of $94 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. i. A count of the supplies on October 31 revealed a balance remaining of $710. Assume Rainmaker Environmental uses the straight-line method to depreciate its assets. Save & Exit