Rainmaker Environmental Consultants is just finishing its second year of operations. The company's unadjusted trial balance at October 31, 2020, follows: Credit Debit $ 25,800 61,000 109 50,000 5,100 3,060 26,400 90,000 RAINMAKER ENVIRONMENTAL CONSULTANTS Unadjusted Trial Balance October 31, 2020 Acct. No. Account 101 Cash 106 Accounts receivable Interest receivable 111 Notes receivable 126 Supplies 128 Prepaid insurance 131 Prepaid rent 161 Office furniture 162 Accumulated depreciation, office furniture 201 Accounts payable 210 Wages payable Unearned consulting revenue 301 Jeff Moore, capital 302 Jeff Moore, withdrawals Consulting revenue 409 Interest income 601 Depreciation expense, office furniture 622 Wages expense 637 Insurance expense 640 Rent expense 650 Supplies expense Totals $ 30,000 17,800 233 25,600 224,880 27,800 401 232,020 460 0 192,000 0 43,000 6,600 $530,760 $530,760 Rainmaker prepares adjustments each October 31. The following additional information is available on October 31, 2020. a. It was determined that $11,800 of the unearned consulting revenue had not yet been earned. b. It was discovered that $13,800 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 $6,600. 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 $4,000. g. Interest of $83 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. i. A count of the supplies on October 31 revealed a balance remaining of $600. 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.) Journal entry worksheet Record the earned consulting revenue. Note: Enter debits before credits. Date General Journal Debit Credit Oct 31, 2020 Record entry Clear entry View general journal