Problem 3-9A Adjusting entries LO4 Rainmaker Environmental Consultants is just finishing its second year of operations. The company's unadjusted trial balance at October 31, 2014, follows: Rainmaker prepares adjustments each October 31. The following additional information is available on October 31, 2014. a. It was determined that $12,000 of the unearned consulting fees had not yet been earned b. It was discovered that $14,000 of the balance in the Consulting Fees Earned account was for ser vices to be performed in November. The balance in the Prepaid Rent account represents three months of rent beginning September 1, 2014 Accrued wages at October 31 totalled $6,800. The office furniture was purchased on March 1, 2013, 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 fees at year-end totalled $4,200. c. d. e. f. Rainmaker Environmental Consultants Unadjusted Trial Balance October 31, 2014 Acc 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, Account Debit Credit 5 26,000 61,000 50,000 5,300 3,400 27,000 84,000 28,000 18,000 office furniture. 201 Accounts payable... 210 Wages payable 233 Unearned consulting fees 301 Jeff Moore, capital... 302 Jeff Moore, withdrawals.... 401 Consulting fees earned 26,000 223,000 28,000 232,020 480 409 Interest revenu 601 Depreciat on expense, office furniture. ue. 192,000 622 Wages expense 637 Insurance expense 640 Rent expense. 650 Supplies expense 44,000 6,800 Totals $$27,500 5527.500 Interest of $85 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 polic purchased on April 1, 2013. A count of the supplies on October 31 revealed a balance remaining of $620. 8. h. i. Required Prepare the annual adjusting journal entries for October 31, 2014, based on the above 6.7