Rainmaker Environmental Consultants is just finishing its second year of operations. The company's unadjusted trial balance at October 31, 2020, follows: Acct.No. 101 Cash 106 Accounts receivable 109 Interest receivable Notes receivable Supplies 111 126 128 Prepaid insurance Prepaid rent Office furniture 131 161 162 201 210 233 301 302 401 409 601 RAINMAKER ENVIRONMENTAL CONSULTANTS Unadjusted Trial Balance . October 31, 2020 Account Accumulated depreciation, office furniture Accounts payable Hages payable Unearned consulting revenue Jeff Moore, capital Jeff Moore, withdrawals Consulting revenue Interest income Depreciation expense, office furniture Debit $ 25,700 62,000 0 51,000 5,000 2,890 26,100 75,000 27,700 Credit $ 25,000 17,700 e 25,400 215,820 233,020 450 Chapter 3 Problems 8 10 Doints Skipped eBook References Mc 401 409 601 622 637 640 650 was insp o my Frint Center Consulting revenue Interest income Depreciation expense, office furniture Wages expense Insurance expense Rent expense Supplies expense Totals connect eco Saved wiley book Login-Ontario Sec... @ 193,000 0 42,500 6,500 $517,390 Help Save & Exit Rainmaker prepares adjustments each October 31. The following additional information is available on October 31, 2020. a. It was determined that $11,700 of the unearned consulting revenue had not yet been earned b. It was discovered that $13,700 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 $6,500 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 $3,900. g. Interest of $82 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 supplies on October 31 revealed a balance remaining of $590. Check my work Suba Herpen www. i. A count of the supplies on October 31 revealed a balance remaining of $590. Assume Rainmaker Environmental uses the straight-line method to depreciate its assets. Required: Prepare the annual adjusting journal entries for October 31, 2020, based on the above. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet