Rainmaker Environmental Consultants is just finishing its second year of operations. The company's unadjusted trial balance at October 31, 2023, follows: RAINMAKER ENVIRONMENTAL CONSULTANTS Unadjusted Trial Balance October 31, 2023 Account Acct.No. Debit Credit 101 Cash. $ 26,800 106 Accounts receivable 69,000 109. Interest receivable 111 126 Notes receivable Supplies 58,000 6,100 128 Prepaid insurance 4,760 131 Prepaid rent 29,400 161 Office furniture 92,000 162 Accumulated depreciation, office furniture $ 32,000 201 Accounts payable 18,800 210 Wages payable 0 233 Unearned consulting revenue 27,600 301 Jeff Moore, capital 251,480 302 Jeff Moore, withdrawals. 28,800 401 Consulting revenue 240,020 409 Interest income 560 601 Depreciation expense, office furniture 622 Wages expense 200,000 637 Insurance expense 0 640 Rent expense 650 Supplies expense 48,000 7,600 Totals $570,460 $570,460 Rainmaker prepares adjustments each October 31. The following additional information is available on October 31, 2023. a. It was determined that $12,800 of the unearned consulting revenue had not yet been earned. b. It was discovered that $14,800 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, 2023. d. Accrued wages at October 31 totalled $7,600. e. 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. f. Accrued consulting revenue at year-end totalled $5,000. g. Interest of $93 had accrued on the note receivable for the month of October.. h. The balance in the Prepaid Insurance account represents the remaining balance of a two-year policy purchased on April 1, 2022. i. A count of the supplies on October 31 revealed a balance remaining of $700. 2. Complete the following T-Account with the adjusting entries for October 31, 2023 101: Cash 106: Accounts Receivable Adj Bal Oct 31 Adj Bal Oct 31 109: Interest Receivable 111: Notes Receivable Adj Bal Oct 31 Adj Bal Oct 31 0 126: Supplies 128: Prepaid Insurance Adj Bal Oct 31 131: Prepaid Rent Adj Bal Oct 31 0 162: Accum, Deprec., Office Furniture Adj Bal Oct 31 0 161: Office Furniture Adj Bal Oct 31 201: Accounts Payable Adj Bal Oct 31 0 Adj Bal Oct 31 210: Wages Payable 0 233: Unearned Consulting Revenue Adj Bal Oct 31 ol Adj Bal Oct 31 0 301: Jeff Moore, Capital 302: Jeff Moore, Withdrawals Adj Bal Oct 31 10 Adj Bal Oct 311 401: Consulting Revenue 409: Interest income Adj Bal Oct 311 601: Deprec. Expense, Office Furniture Adj Bal Oct 31 0 Adj Bal Oct 31 622: Wages Expense Adj Bal Oct 31 o 637: Insurance Expense Adj Bal Oct 31 650: Supplies Expense Adj Bal Oct 31 0 Adj Bal Oct 31 640: Rent Expense