Rainmaker Environmental Consultants is just finishing its second year of operations. The company's unadjusted trial balance al October 31, 2023, follows: Acct.No. 101 Cash 106 Accounts receivable 109 Interest receivable 111 Notes receivable 126 Supplies 128 Prepaid insurance 131 Prepaid rent 161 Office furniture 162 Accumulated depreciation, office furniture 201 210 233 301 302 401 409 Interest income 601 622 637 640 650 ME Accounts payable Wages payable Unearned consulting revenue RAINMAKER ENVIRONMENTAL CONSULTANTS Unadjusted Trial Balance October 31, 2023 Account Jeff Moore, capital Jeff Moore, withdrawals Consulting revenue Depreciation expense, office furniture Wages expense Insurance expense Rent expense Supplies expense Totals Debit $ 25,500 64,000 0 53,000 4,800 2,550 25,500 81,000 TO 27,500 wspare munk 0 195,000 0 41,500 6,300 $526,650 Assume Rainmaker Environmental uses the straight-line method to depreciate its assets. Credit $ 27,000 17,500 25,000 221,700 Rainmaker prepares adjustments each October 31. The following additional information is available on October 31, 2023. a. It was determined that $11,500 of the unearned consulting revenue had not yet been earned. b. It was discovered that $13,500 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, 2023. d. Accrued wages at October 31 totalled $6,300. e. The office furniture was purchased on March 1, 2022, 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 $3,700. g. Interest of $80 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, 2022. i. A count of the supplies on October 31 revealed a balance remaining of $570. 4 235,020 430 $526,650

Rainmaker Environmental Consultants is just finishing its second year of operations. The company's unadjusted trial balance dt Octobet 31, 2023, follows: Rainmaker prepares adjustments each October 31. The following additional information is available on October 31, 2023. a. It was determined that $11,500 of the unearned consulting revenue had not yet been earned. b. It was discovered that $13,500 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 1,2023 d. Accrued wages at October 31 totalled $6,300 e. The office furnifure was purchased on March 1, 2022, and has an estimated useful life of two years. After two years of use, it is expected that the furniture will be worthiess. f. Accrued consulting revenue at year-end totalled $3700 9. Interest of $80 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 1,2022. i. A count of the supplies on October 31 revealed a balance remaining of $570. Assume Rainmaker Environmental uses the straight-line method to depreciate its assets. Journal entry worksheet Note: Enter debits before credits