Rainmaker Environmental Consultants is just finishing its second year of operations. The company's unadjusted trial balance at October 31, 2017, follows:

RAINMAKER ENVIRONMENTAL CONSULTANTS Unadjusted Trial Balance October 31, 2017
Acct.No.	Account	Debit		Credit
101	Cash	$	25,200
106	Accounts receivable		67,000
109	Interest receivable		0
111	Notes receivable		56,000
126	Supplies		4,500
128	Prepaid insurance		2,040
131	Prepaid rent		24,600
161	Office furniture		96,000
162	Accumulated depreciation, office furniture			$	32,000
201	Accounts payable				17,200
210	Wages payable				0
233	Unearned consulting revenue				24,400
301	Jeff Moore, capital				234,520
302	Jeff Moore, withdrawals		27,200
401	Consulting revenue				238,020
409	Interest income				400
601	Depreciation expense, office furniture		0
622	Wages expense		198,000
637	Insurance expense		0
640	Rent expense		40,000
650	Supplies expense		6,000
	Totals	$	546,540	$	546,540

Rainmaker prepares adjustments each October 31. The following additional information is available on October 31, 2017. a. It was determined that $11,200 of the unearned consulting revenue had not yet been earned. b. It was discovered that $13,200 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, 2017. d. Accrued wages at October 31 totalled $6,000. e. The office furniture was purchased on March 1, 2016, 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 $3,400. g. Interest of $77 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, 2016. i. Account of the supplies on October 31 revealed a balance remaining of $540. Assume Rainmaker Environmental Consultants, uses Straight Line Method to depreciate the asset. Required: Prepare the annual adjusting journal entries for October 31, 2017, based on the above.

view transaction list view general journal Journal Entry Worksheet 123456739 Record the unearned consulting revenue Date General Journal Debit Credit Oct 31, 2017 Enter debits before credits done clear entry record entry