Problem 3-9A Adjusting entries (annual) LO4 6 Rainmaker Environmental Consultants is just finishing its second year of operations. The company's unadjusted trial balance at October 31, 2020 follows: slapped Credit Debit $ 25,100 68,000 0 57.000 4.400 1,070 24.300 99,000 book RAINMAKER ENVIRONMENTAL CONSULTANTS Unadjusted Trial Balance detober 31, 2020 Acct. No. Account 101 Canh 106 Recente Eeceivable 109 Interest receivable Notes receivable 126 Dupplies 122 Prepaid in aree 131 Prepaid rent 161 Office furniture 162 Accumulated depreciation, office furnitu 201 Accounts payable 210 Wages payable 299 Unearned consulting reven 301 Ject Mooca, capital 802 Jest Moore, rithdrawals Consulting revenue 409 Interest income G01 Depreciation expense, office furniture 622 Age oenie 637 Insurance expense 600 Rent expanse 650 Supplier expense Total Print $ 33,000 17,100 24,200 237, 460 27.100 0 401 233,020 390 rences 0 199,000 0 39,500 5,900 5552,170 $551,170 Rainmaker prepares adjustments each October 31. The following additional information is available on October 31, 2020 a. It was determined that $11,100 of the uneared consulting revenue had not yet been earned b. It was discovered that $13,100 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, 2020, d. Accrued wages of October 31 totalled $5,900 e. The office furniture was purchased on March 1, 2019, and has an estimated useful life of two years. After two years of use, it is expected that the furniture will be worthless. 1. Accrued consulting revenue at year-end totalled $3,300 g. Interest of $76 had accrued on the note receivable for the month of October N h. The balance in the Prepeld Insurance account represents the remaining balance of a two-year policy purchased on April t, 2019 1. A count of the supplies on October 31 revealed a balance remaining of $530. Assume Rainmaker Environmental uses the straight line method to depreciate it asta, Required: Prepare the annual adjusting journal entries for October 31, 2020, based on the above (If no entry is required for a transaction/event, select "No journal entry required in the first account field.)