Rainmaker Environmental Consultants is just finishing its second year of operations. The company's unadjusted trial balance at October 31, 2017, follows: RAINMAKER ENVIRONMENTAL CONSULTANTS Unadjusted Trial Balance October 31, 2017 Acct.No. Account Debit Credit 101 Cash 25,300 106 Accounts receivable 66,000 109 Interest receivable 111 Notes receivable 55,000 126 Supplies 4,600 128 Prepaid insurance 2.210 131 Prepaid rent 24,900 161 Office furniture 93,000 162 Accumulated depreciation, office furniture $ 31,000 201 Accounts payable 17,300 210 Wages payable 233 Unearned consulting revenue 24,600 301 Jeff Moore, capital 231,580 302 Jeff Moore, withdrawals 27,300 401 Consulting revenue 237,020 409 Interest income 410 601 Depreciation expense, office furniture 0 622 Wages expense 197,000 637 Insurance expense 0 640 Rent expense 40,500 650 Supplies expense 6,100 Totals $ 541,910 $ 541,910 Rainmaker prepares adjustments each October 31. The following additional information is available on October 31, 2017. a. It was determined that $11,300 of the unearned consulting revenue had not yet been earned. b. It was discovered that $13,300 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, 100. e. The office furniture was purchased on March 1, 2016, and has an estimated useful life of two years. After two years of use, it is expected