(must provide work)

Rainmaker Enviromental Cousultants is just finishing its second year of operations. The companys unadjusted trail balance at October 31, 2023, follows:

RAINMAKER ENVIRONMENTAL CONSULTANTS Unadjusted Trial Balance October 31, 2023 Acct. No. 101 Cash 106 Accounts receivable 109 Interest receivable 111 Notes receivable 126 Supplies 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, withdrawais 401 Consulting revenue 409 Interest income 601 Depreciation expense, office furniture. 622 Wages expense 637 Insurance expense 640 Rent expense 650 Supplies expense Totals Account: Debit Credit $26,900 70,000 59,000 6,200 4,930 29,700 99,000 $33,000 18,900 0 27,800 260,540 28,900 241,020 201,000 570 48,500 48,5007,700$581,830 $581,830 Rainmaker prepares adjustments each October 31 . The following additional information is available on october 31.2023. Q. 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 furmiture was purchased on March 1, 2022, and has an estimoted useful iffe 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 $5,100. g. Interest of $94 had accrued on the note recelvable for the month of October h. The balance in the Prepaid Insurance occount represents the remaining balance of a two.year policy purchased on Apcil 1,2022 i. A count of the supplies on October 31 revealed a balance remaining of $710. Assume Rainmoker Environmental uses the straight-line method to depreciate its assets. Required: Prepare the annual adjusting journal entries for October 31, 2023, based on the above. Journal entry worksheet 568 Record the earned consulting revenue. Note: Enter debits before credits. Journal entry worksheet \begin{tabular}{lll|l|l} 5 & 6 & 7 & 8 & 9 \end{tabular} Record the Unearned consulting revenue, which was incorrectly recorded earlier as earned. Note: Enter debits before credits. Journal entry worksheet Record the expired prepaid rent. Note: Enter debits before credits. Journal entry worksheet Record the accrued wages. Note: Enter debits before credits. Journal entry worksheet 123 Note: Enter debits before credits. Journal entry worksheet Journal entry worksheet 1 2 3 4 5 Note: Enter debits before credits. Journal entry worksheet Note: enter debits petore credice. Inurnal antry unelechoat