Problem 3-9A Adjusting entries (annual) & Rainmaker Environmental Consultants is just nishing its second year of operations. The company's unaciusted trial balance at October 31, 2017, follows: Rainmaker prepares ariustrnents each October 31. The following adritional information is available on October 31. 2017. a. It was determined that $12,000 of the unearned consulting revenue had not yet been earned. b. It was dscovered that $14,000 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, 2017. d. Accrued wages at October 31 totalled $6.800. e. The ofce furniture was purchased on March 1, 2016, and has an estimated useful iife of two years. After two years of use, it is expected that the fumiture will be worthless. f. Accrued consulting revenue at year-end totalled $4,200. ahuaku Emimtal Canadian-Its Wad Trial Balance October 31, 201? Land Am mandala.._.._...... Imam washable Notes rawhide Slwha_u---_.. Ptapald mane .................................................-... Prepaid ram-.............. Office fumina-.....-............_.............. Mariam deposition. m pageble..-........ mum-II ' m mama ..................................... Jeff Mama. mini ......-........ Jeff Mania. Mb.._......................................... Imam moan---.._.._.. Rant upma___.._.._.. Squib: spams"..-_........ Tabla............._............................_.......................... Click here for a description of Table: Probiem 3-9A, f. 9. Interest of $85 had accrued on the note receivable for the month of October. h.The balance in the Prepaid Insurance account mpresents the remaining balance of a two-year policy pmchased on April 1. 2015. LA count of the supplies on October 31 revealed a balance remaining of $620. Required Prepare the annual equating journal entries for October 31, 2017, based on the above