CheckRainmaker Environmental Consultants is just finishing its second year of operations. The company's unadjusted trial balance at

October $31,2023,$ follows:

$\backslash$table$[[\backslash$table$[[$RAINMAKER ENVIRONMENTAL CONSULTANTS$],[$Unadjusted Trial Balance$],[$October $31,2023]]],[$Acct$.$ No$.,$Cash Account,Debit,Credit$],[101,$Cash,$$26,300,],[106,$Accounts receivable,$64,000,],[109,$Interest receivable,$0,],[111,$Notes receivable,$53,000,],[126,$Supplies,$5,600,],[128,$Prepaid insurance,$3,910,],[131,$Prepaid rent,$27,900,],[161,$office furniture,$87,000,],[162,$Accumulated depreciation, office furniture,,$$29,500$