Problem 3-10A Posting, adjusted trial balance, and preparing financial statements LO6, 7 Ralnmaker Environmental Consultants is just finishing its second year of operations. The company's unadjusted trial balance at October 31, 2023, follows: Ralnmaker prepares adjustments each October 31. The following additional Information is avallable on October 31,2023. a. It was determined that $12,700 of the unearned consulting revenue had not yet been earned. b. It was discovered that $14,700 of the balance in the Consulting Revenue account was for services to be performed in November. c. The balance in the Prepald Rent account represents three months of rent beginning September 1, 2023. d. Accrued wages at October 31 totalled $7,500. 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 $4,900. g. Interest of $92 had accrued on the note recelvable for the month of October. h. The balance in the Prepald 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 $690. Required: 1. Set up balance column accounts for Rainmaker Environmental Consultants and enter the balances IIsted in the unadjusted trlal balance. (Enter the adjusting values in the order of Transaction I.e., a through I.) d in the unecjusted triel 3. Prepare an adjusted trial balance. 4-a. Use the acjusted trial bolance to prepore an income statement. 4.b. Use the adjusted trial bolance to prepore a statement of changes in equity. Assume that the owner, Jeff Moore, made no owner investments during the year. 4-c. Use the adjusted trial balance to prepare a balance sheet. Assume that the owner, Jeff Moore, made no owner investments during the year. (Be sure to list the assets and liabilities in order of their liquidity.)