Instructions Using the trial balance below, prepare adjusting journal entries in a spreadsheet. Submit the spreadsheet by using the dropbox in Step 2. ATC Environmental Consultants Trial Balance October 31, 2005 Account No. 101 106 Account Cash Accounts Receivable Debit $14,000 Credit 28,000 109 Interest Receivable -0- 111 Notes receivable. 15,000 126 Supplies 2,300 128 Prepaid Insurance 4,675 131 Prepaid rent 10,500 161 Office furniture 30,720 162 Accumulated Amortization, Office Furn $10,240 17,500 201 Accounts payable 210 Wages payable -0- 233 Unearned consulting fees 6,580 301 Jeff Moore, capital 30,000 302 Jeff Moore, withdrawals 8,225 401 409 601 Consulting fees earned Interest revenue Amortization Expense, Office Furn. 157,300 700 -0- 622 Wages expense 73,500 637 Insurance expense -O 640 650 Rent expense Salaries Expense 32,000 3,400 The following additional information is available on October 31 for the year just ended: a. It was determined that $6,000 of the unearned consulting fees had not yet been earned b. It was discovered that $3,000 of the balance in the consulting fees earned 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, 2005. d. Accrued wages at October 31 totaled $3,400. e. the office furniture was purchased on March 1, 2004, 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 fees at year-end totaled $2,100. g. Interest of $100 has 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 Aprill, 2004 i. A count of the supplies on October 31 revealed a balance remaining of $450.