Problem $3-10$A Posting, adjusted trial balance, and preparing financial statements LO$6,7$

Rainmaker Environmental Consultants is just finishing its second year of operations. The company's unadjusted trial balance at October $31,2023,$ follows:

$\backslash$table$[[,\backslash$table$[[$RAINMAKER ENVIRONMENTAL CONSULTANTS$],[$Unadjusted Trial Balance$],[$October $31,2023]],,],[$Acct$.$No$.,$Account,Debit,Credit$],[101,\backslash$table$[[$Cash$],[$Accounts receivable$]],$$$25,500,],[106,\backslash$table$[[$Accounts receivable$],[$Interest receivable$]],64,000,],[109,$Interest receivable,$,],[111,\backslash$table$[[$Notes receivable$],[$Supplies$]],53,000,],[126,\backslash$table$[[$Supplies$],[$Prepaid insurance$]],4,800,],[128,\backslash$table$[[$Prepaid insurance$],[$Prepaid rent$]],2,550,],[131,\backslash$table$[[$Prepaid rent$],[$Office furniture$]],25,500,],[161,\backslash$table$[[$Office furniture$],[$Accumulated depreciation office furniture$]],87,000,],[162,\backslash$table$[[$Accumulated depreciation, office furniture$],[$Accounts payable$]],,$$$25,500$