that the furniture will be worthless. f. Accrued consulting revenue at year-end totalled $3,500. g. Interest of $78 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 $550. 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. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)