Rainmaker Environmental Consultants is just finishing its second year of operations. The companys unadjusted trial balance at October 31, 2011 follows:

Rainmaker Environmental Consultants
Unadjusted Trial Balance
October 31, 2011
Account	Debit	Credit
Cash	28,000
Accounts receivable	56,000
Interest receivable	0
Notes receivable	30,000
Supplies	4,600
Prepaid insurance	9,350
Prepaid rent	21,000
Office furniture	61,440
Accumulated depreciation, office furniture		20,480
Accounts payable		35,000
Wages payable		0
Unearned consulting fees		13,160
Jeff Moore, capital		60,000
Jeff Moore, withdrawals	16,450
Consulting fees earned		314,600
Interest revenue		1,400
Depreciation expense office furniture	0
Wages expense	147,000
Insurance expense	0
Rent expense	64,000
Supplies expense	6,800
Totals	444,640	444,640

Rainmaker prepares adjustments each October 31. The following additional information is available on October 31, 2011:

a.It was determined that $12,000 of the unearned Consulting fees had not yet been earned.

b.It was discovered that $6,000 of the balance in consulting fees earned was for services to be performed in November.

c.The balance in the prepaid rent account represented three months of rent beginning September 1, 2011.

d.Accrued wages at October 31 totaled $6,800.

e.The office furniture was purchased on March 1, 2010, and has an estimated useful life of two years. After two years, it is expected that the furniture will be worthless.

f.Accrued consulting fees at year-end totaled $4,200.

g.Interest of $200 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, 2010.

i.A count of the supplies on October 31 revealed a balance remaining of $900.

Required

Prepare adjusting journal entries on October 31, 2011 based on the above.