Rainmaker Environmental Consultants is just finishing its second year of operations. The company's unadjusted trial balance at October 31, 2023, follows: Rainmaker prepares adjustments eoch October 31. The following additional information is avoiloble on October 31,2023. a. It was determined that $12,300 of the unearned consulting revenue had not yet been earned. b. it was discovered that $14,300 of the balance in the Consulting Revenue account was for services to be performed in Novembet, c. The bolance in the Prepoid Rent account represents three months of rent beginning September 1, 2023. d. Accrued wages at October 31 totalled $7,100. 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 $4,500. g. Interest of $88 had occrued on the note receivoble 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 $650. Required: 1. Set up balance column accounts for Rainmaker Environmental Consultants and enter the balances listed in the unadjusted trial balance. (Enter the adjusting velues in the order of Transaction i,e., a through i.) 2. Complete the following T-Account with the odjusting entries for October 31,2023. 3. Prepare an adjusted trial balance. 4-a. Use the adjusted trial balance to prepare an income statement. 4-c. Use the ad usted trial balance to prepare a baiance sheet. Assume that the owner, Jeff Moore, made no owner investments during the year. (Be sure to list the assets and liablities in order of thelr liquidity.)