Lab Saved Problem 3-9A Adjusting entries (annual) LO4 Rainmaker Environmental Consultants is just finishing its second year of operations. The company's unadjusted trial balance at October 31, 2020, follows: Credit Supplies Debit $ 25,200 67,000 o 56,00 4, see 2,840 24,600 96, RADNOUKER ENVIRONMENTAL CONSULTANTS Unadjusted Trial Balance October 31, 2020 Acct.No Account 101 Cash 106 Accounts receivable 109 Interest receivable 111 Notes receivable 126 128 Prepaid insurance 131 Prepaid rent 161 Office furniture 162 Accumulated depreciation, office furniture 201 Accounts payable 210 Wages payable Unearned consulting revenue Jeff Moore, capital 501 302 witharavals 101 Consulting revenue Interest income 601 Depreciation expense, office furniture Wages expense 637 Insurance expense 540 Rent expense 650 Supplies expense Total $ 32.000 27,200 Jeft noore, 24,00 234,520 27,20 23,020 see 6.ee 1945, $5.05. Rainmaker prepares adjustments each October 31 The following additional Information is available on October 31, 2020. a. It was determined that $11.200 of the uncanned consulting revenue had not yet been carned. b. It was discovered that $13.200 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 tree months of rent beginning September | 2020 d. Accrued wages at October 31 totalled $6.000 c. The office furniture was purchased on March 1, 2019, and has an estimated usefule of two years. After two years of use it is Lab Saved Problem 3-9A Adjusting entries (annual) LO4 Rainmaker Environmental Consultants is just finishing its second year of operations. The company's unadjusted trial balance at October 31, 2020, follows: Credit Supplies Debit $ 25,200 67,000 o 56,00 4, see 2,840 24,600 96, RADNOUKER ENVIRONMENTAL CONSULTANTS Unadjusted Trial Balance October 31, 2020 Acct.No Account 101 Cash 106 Accounts receivable 109 Interest receivable 111 Notes receivable 126 128 Prepaid insurance 131 Prepaid rent 161 Office furniture 162 Accumulated depreciation, office furniture 201 Accounts payable 210 Wages payable Unearned consulting revenue Jeff Moore, capital 501 302 witharavals 101 Consulting revenue Interest income 601 Depreciation expense, office furniture Wages expense 637 Insurance expense 540 Rent expense 650 Supplies expense Total $ 32.000 27,200 Jeft noore, 24,00 234,520 27,20 23,020 see 6.ee 1945, $5.05. Rainmaker prepares adjustments each October 31 The following additional Information is available on October 31, 2020. a. It was determined that $11.200 of the uncanned consulting revenue had not yet been carned. b. It was discovered that $13.200 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 tree months of rent beginning September | 2020 d. Accrued wages at October 31 totalled $6.000 c. The office furniture was purchased on March 1, 2019, and has an estimated usefule of two years. After two years of use it is