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, 2823 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 Accumulated depreciation, office 162 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 $ 26,800 69,000 58,000 6,100 4,760 29,400 92,000 $ 32,000 18,800 0 27,600 251,480 28,800 240,020 560 0 200,000 48,000 7,600 $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. L. A count of the supplies on October 31 revealed a balance remaining of $700. Required: 1. Set up balance column accounts for Rainmaker Environmental Consultants and enter the balances listed in the unadjusted trial balance. (Enter the adjusting values in the order of Transaction Le, a through i.) Date Oct. 31 (bal) 101: Cash Debit Credit Balance 106: Accounts Receivable Date Debit Credit Balance Oct. 31 (bal) 109: Interest Receivable 111: Notes Receivable Date Oct. 31 (bal) Debit Credit Balance Date Oct. 31 (bal) Debit Credit Balance 126: Supplies 128: Prepaid Insurance Date Oct 31 (bal) Debit Credit Balance Date Debit Credit Balance Oct. 31 (bal) Date Oct. 31 (bal) 131: Prepaid Rent Debit Credit 161: Office Furniture Balance Date Oct. 31 (bal) Debit Credit Balance 162: Accumulated Depreciation, Office 201: Accounts Payable Furniture Date Debit Credit Balance Oct. 31 (bal) Date Oct. 31 (bal) Debit Credit Balance Date Oct. 311 (bal) Date Oct. 31 (bal) Date Oct. 31 (bal) 210: Wages Payable Debit Credit Balance 301: Jeff Moore, Capital 233: Unearned Consulting Revenue Date Debit Credit Balance Oct. 31 (bal) 322: Jeff Moore, Withdrawals Debit Credit Balance Date Oct 31 (bal) Debit Credit Balance 401: Consulting Revenue Debit Credit Balance Date Oct. 31 (bal) 409: Interest Income Debit Credit Balance 501: Depreciation Expense, Office Furniture Debit Credit Balance Date Oct. 31 (bal) Date Oct. 31 bal 637: Insurance Expense Debit Credit Date Oct 31 (bal) Balance Date Oct. 31 Tibal 622: Wages Expense Debit Credit Balance 640 Rent Expense Debit Credit Balance