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Using the information given below, answer next 20 questions Rainmaker Environmental Consultants is just finithing is seconf year of operations. The Company's unadjusted Trial Balance is as follows Acct. No. Debit Credit 101 106 $ 26,000 61,000 -0 50.000 5.300 3,400 27.000 84.000 109 111 126 128 131 161 162 201 210 233 301 302 401 409 601 622 637 640 650 Rainmaker Environmental Consultants Unadjusted Trial Balance October 31, 2020 Account Cash.. Accounts receivable. Interest receivable. Notes receivable.. Supplies..... Prepaid insurance.. Prepaid rent. Office furniture.. Accumulated depreciation, office furniture Accounts payable.. Wages payable.. Unearned consulting revenue. Jeff Moore, capital....... Jeff Moore, withdrawals. Consulting revenue. Interest income Depreciation expense, office furniture.. Wages expense. Insurance expense. Rent expense. Supplies expense Totals. S 28.000 18,000 -0. 26.000 223.000 28.000 232.020 450 0 192.000 -0 44.000 6.800 $527.500 $527.500 October 31, 2020 Rainmaker prepares adjsutments each October 31. The following addiitonal information is available on October 31, 2020. 1. It was determined that $ 12,000 of unearned consulting revenue had not yet been earned. 2. It was discovered that $ 14,000 of the balance in Consulting Revenue Account was for Services to be performed in November 3. The Balance in Prepaid Rent Account Represents 3 months of rent beginning September 1, 2020. 4. Accrued Wages at October 31 totals $ 6,800. 5. The office Furniture was purchased on March 1, 2015 and has an estimated useful life of two years. After two years furniture will be worthless. Rainmaker uses Straight Line Method for calcualting depreciation. Depreciation under SLM = (Cost-Residual Valuey Useful Life) 6. Accrued Consulting Revenue at the year end totalled $ 4,200 7. Interest of S 85 hac accrued on the note receivable to the month of October 3. The Balance in prepaid insurance account represents the remaining balance of two year policy purchased on April 1, 2019, 9. A count of supplies on october 31. revealed a balance remaining of $ 620. Profit (loss) as per Unadjsuted Trial Balance is Ob $10,300 Profit $ 10,300 Loss $ 10,780 Loss $ 3,980 Loss Od Profit or loss as per adjusted Trail Balance O a Ob Profit of $ 79.895 Profit of $ 68,415 Loss of $ 79.895 Loss of $ 68,415 Oc od Total Revenue before any adjustments would be O a O $ 232.020 $ 232.500 $ 231.540 Od none points Net effect of the adjsutments on Consulting revenue is a Increased by $ 4.200 Increased by $ 14,000 Decreased by $ 14.000 Decreased by $ 12.000 d Total of Current Liabilities prior to any adjsutments O a Ob $ 18,000 $ 26,000 $ 34,000 None c The net impact of adjsutments on Current Liabilities is O OC Increased by $ 14,000 Increased by 56,800 Decreased by $ 6.800 Decreased by $ 14,000 Od Total of equity balance without considering adjsutments after taking profit or loss before any adjsutments) Oa Ob Od $ 223.000 $ 195,000 $184700 $221720