Rainmaker Environmental Consultants is just finishing its second year of operations. The company's unadjusted trial balance at October $31,2023,$ follows:

$\backslash$table$[[,\backslash$table$[[$RATNNAKER ENVIRONMENTAL CONSULTANTS$],[$Unadjusted Trial Balance$],[$October $31,2023]],,],[$Acct$.$No$.,$Account,Debit,Credit$],[101,$Cash,$$26,400,],[106,$Accounts receivable,$65,000,],[109,$Interest receivable,$0,],[111,$Notes receivable,$54,000,],[126,$Supplies,$5,700,],[128,$Prepaid insurance,$4,080,],[131,$Prepaid rent,$28,200,],[161,$Office furniture,$78,000,],[162,$Accumulated depreciation, office furniture,,$$26,000$