Problem 3-10A Posting, adjusted trial balance, and preparing financial statements LO6, 7 Rainmaker Environmental Consultants is just finishing its second year of operations. The companys unadjusted trial balance at October 31, 2023, follows: RAINMAKER ENVIRONMENTAL CONSULTANTS Unadjusted Trial Balance October 31, 2023 Acct.No. Account Debit Credit 101 Cash $ 26,400 106 Accounts receivable 65,000 109 Interest receivable 0 111 Notes receivable 54,000 126 Supplies 5,700 128 Prepaid insurance 4,080 131 Prepaid rent 28,200 161 Office furniture 88,000 162 Accumulated depreciation, office furniture $ 30,000 201 Accounts payable 18,400 210 Wages payable 0 233 Unearned consulting revenue 26,800 301 Jeff Moore, capital 237,240 302 Jeff Moore, withdrawals 28,400 401 Consulting revenue 236,020 409 Interest income 520 601 Depreciation expense, office furniture 0 622 Wages expense 196,000 637 Insurance expense 0 640 Rent expense 46,000 650 Supplies expense 7,200 Totals $ 548,980 $ 548,980 Rainmaker prepares adjustments each October 31. The following additional information is available on October 31, 2023. It was determined that $12,400 of the unearned consulting revenue had not yet been earned. It was discovered that $14,400 of the balance in the Consulting Revenue account was for services to be performed in November. The balance in the Prepaid Rent account represents three months of rent beginning September 1, 2023. Accrued wages at October 31 totalled $7,200. 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. Accrued consulting revenue at year-end totalled $4,600. Interest of $89 had accrued on the note receivable for the month of October. The balance in the Prepaid Insurance account represents the remaining balance of a two-year policy purchased on April 1, 2022. A count of the supplies on October 31 revealed a balance remaining of $660. Required: 1. Set up balance column accounts for Rainmaker Environmental Consultants and enter the balances listed in the unadjusted trial balance. (Enter the adjusting values in the order of Transaction i.e., a through i.)