Instructions Using the trial balance below, prepare adjusting journal entries in a spreadsheet. Submit the spreadsheet by using the dropbox in Step 2. The following additional information is available on October 31 for the year just ended: a. It was determined that $6,000 of the unearned consulting fees had not yet been earned. b. It was discovered that $3,000 of the balance in the consulting fees earned aceount was for services to be performed in November. c. The balance in the Prepaid Rent account represents three months of rent beginning September 1,2005. d. Accrued wages at October 31 totaled $3,400. e. the office furmiture was purchased on March 1, 2004, and has an estimated usefal life of two years. After two years of use, it is expected that the furniture will be worthless. f. Accrued consulting fees at year-end totaled $2,100. g. Interest of $100 has acerued 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 April1, 2004 1. A count of the supplies on October 31 revealed a balance remaining of $450