Problem 3-9A Adjusting entries (annual) LO4 Rainmaker Environmental Consultants is just finishing its second year of operations. The company's unadjus October 31, 2020, follows: RAINMAKER ENVIRONMENTAL CONSULTANTS Unadjusted Trial Balance October 31, 2020 Account 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, withdrawals 401 Consulting revenue 409 Interest income 601 Depreciation expense, office furniture 622 Wages expense 637 Insurance expense 640 Rent expense 650 Supplies expense Totals Debit Credit $ 25,200 67,000 0 56,000 4,500 2,040 24,600 96,000 $ 32,000 17,200 0 24,400 234,520 27,200 238,020 400 0 198,000 0 40,000 6,000 $546,540 $546,540 Rainmaker prepares adjustments each October 31. The following additional information is available on Octob