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

a$.$ It was determined that for unearned consulting revenue, only $$11,700$ of the balance had not yet been earned.

b$.$ It was discovered that $$13,700$ 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 $1,2023.$

d$.$ Accrued wages at October $31$ totalled $$6,500.$

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 $$3,900.$

g$.$ Interest of $$82$ 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 $1,2022.$

i$.$ A count of the supplies on October $31$ revealed a balance remaining of $$590.$

Required:

Set up balance column accounts for Rainmaker Environmental Consultants and enter the balances listed in the unadjusted trial

balance. $($Enter the adjusting values in the order of Transaction i$.$e$.,$ a through i$.)$Rainmaker Environmental Consultants is just finishing its second year of operations. The company's unadjusted trial balance at

October $31,2023,$ follows: