Rainmaker Environmental Consultants is just finishing its second year of operations. The company's unadjusted trial balance at October 31, 2020, follows: Credit Debit $26.700 68,000 0 57.000 6.000 4,590 29,100 $3,000 RATOARER ENVIRONMENTAL CONSULTANTS Unadjusted Trial Halance October 31, 2020 Acet.No. count 101 Cash Accounts receivable 109 Interest receivable 111 Boten receivable 126 supplies 128 Prepaid insurance 131 Prepaid rent 161 Office furniture 162 Accumulated depreciation, office furniture 201 Accounts payable 210 Wages payable 233 Unearned consulting revenue 301 Jeft Moore, capital 302 Jeft Moore, withdrawals 401 Consulting revenge 409 Interest Income 601 Depreciation expense, office furniture 622 Wages expense 637 Insurance expense Rent expenne Supplies expense Totale $31.000 18,700 0 27.400 256,420 239.020 20,700 550 0 199.000 0 47,500 2.500 5567,090 5567,090 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 w that the furniture will has worthine 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 1. Accrued consulting revenue at year-end totalled $4.900, g. Interest of $92 had accrued on the note receivable for the month of October n. The balance in the Prepaid Insurance account represents the remaining balance of a two year policy purchased on April 1, 2019 I. A count of the supplies on October 31 revealed a balance remaining of $690. 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, of no entry is required for a transaction/event, select "No journal entry required" in the first account field) View transaction in Journal entry worksheet 1 2 4 5 6 7 8 Record the earned consulting revenue. Note: Enter debits before credits Journal entry worksheet Record the expired prepaid rent. Note: Enter debits before credits. Date General Journal Debit Credit Oct 31, 2020 View general journal Record entry Clear entry Journal entry worksheet 1 2 3 5 6 7 8 9 > Record the accrued wages. Note: Enter debits before credits. Date General Journal Debit Credit Oct 31, 2020 View general Journal Clear entry Record entry Journal entry worksheet 1 N 3 6 7 8 9 Record the depreciation expense. Note: Enter debits before credits. Credit Debit Date General Journal Oct 31, 2020 View general journal Journal entry worksheet Record the accrued interest revenue. Note: Enter debits before credits. Date General Journal Debit Credit Oct 31, 2020 Record entry Clear entry View general Journal Journal entry worksheet 1 2 3 4 5 6 860 9 > Record the expired prepaid insurance. Note: Enter debits before credits. Date General Journal Debit Credit Oct 31, 2020 Record entry Clear entry View general journal BB Journal entry worksheet