Rainmaker Environmental Consultants is just finishing its second year of operations. The company prepares adjustments each October 31. The following information is available on October 31, 2023. a. It was determined that $12,000 of the $26,000 balance in the unearned consulting revenue account had not yet been earned. b. The $27,000 balance in the prepaid rent account represents three months of rent beginning September 1 , 2023. c. Accrued wages at October 31 totalled $6,800. d. The office furniture that was purchased for $84,000 on March 1, 2022, had an estimated useful life of two years. After two years of use, it is expected that the furniture will be worthless. e. Accrued consulting revenue at year-end totalled $4,200. f. Interest of $85 had accrued on the note receivable. g. The $3,400 balance in the prepaid insurance account represents the remaining balance of a two-year policy purchased on April 1, 2022. h. A count of supplies on October 31 revealed a balance remaining of $620. The beginning balance was $5,300. Required: Prepare the annual adjusting journal entries for October 31, 2023. Assume Rainmaker Environmental uses the straight-line method to depreciate its assets. Note: Journal entry explanations are not required