Rainmaker Environmental Consultants is just finishing its second year of operations. The company's unadjusted trial balance at October 31, 2020, follows: RAINMAKER ENVIRONMENTAL CONSULTANTS Unadjusted Trial Balance October 31, 2020 Account Acct.No. Debit Credit 101 Cash $ 26,700 106 Accounts receivable 68,000 109 Interest receivable 9 111 Notes receivable 57,000 126 Supplies 6,000 128 Prepaid insurance 4,590 131 Prepaid rent 29,100 161 Office furniture 91,000 162 Accumulated depreciation, office furniture 201 Accounts payable $ 31,500 18,700 210 Wages payable. 233 Unearned consulting revenue 301 Jeff Moore, capital 27, 400 247,920 302 Jeff Moore, withdrawals 28,700 401 Consulting revenue 239,020 409 Interest income 550 601 Depreciation expense, office furniture 0 622 Wages expense 199,000 637 Insurance expense 0 640 Rent expense 47.500 650 Supplies expense 7.500 Totals $565,090 $565,090 Rainmaker prepares adjustments each October 31. The following additional information is available on October 31, 2020 a. It was determined that $12,700 of the unearned consulting revenue had not yet been earned b. It was discovered that $14,700 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, 2020. d. Accrued wages at October 31 totalled $7,500. e. The office furniture was purchased on March 1, 2019, 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 $4,900 g. Interest of $92 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, 2019. 1. A count of the suppiles on October 31 revealed a balance remaining of $690 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 L.e., a through 1.)