Rainmaker Environmental Consultants is just finishing its second year of operations. The company$$s unadjusted trial balance at October $31,2023,$ follows:

RAINMAKER ENVIRONMENTAL CONSULTANTS

Unadjusted Trial Balance

October $31,2023$

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 $90,000$

$162$ Accumulated depreciation, office furniture $ $24,000$

$201$ Accounts payable $17,200$

$210$ Wages payable $0$

$233$ Unearned consulting revenue $24,400$

$301$ Jeff Moore, capital $236,520$

$302$ 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 $ $540,540$ $ $540,540$

Rainmaker prepares adjustments each October $31.$ The following additional information is available on October $31,2023.$

It was determined that $$11,200$ of the unearned consulting revenue had not yet been earned.

It was discovered that $$13,200$ of the balance in the Consulting Revenue account was for services to be performed in November.

The balance in the Prepaid Rent account represents three months of rent beginning September $1,2023.$

Accrued wages at October $31$ totalled $$6,000.$

The office furniture was purchased on March $1,2022,$ and has an estimated un October $31$ revealed a balance remaining of $$54$