Problem 3-10A Posting, adjusted trial balance, and preparing financial statements LO6, 7 Ralnmaker Environmental Consultants is just finishing its second year of operations. The company's unadjusted trial balance at October 31, 2023, follows: Ralnmaker prepares adjustments each October 31. The following additional information is avallable on October 31 , 2023. a. It was determined that $12,700 of the unearned consulting revenue had not yet been earned. b. It was discovered that $14,700 of the balance in the Consulting Revenue account was for services to be performed in November. c. The balance in the Prepald Rent account represents three months of rent beginning September 1, 2023. d. Accrued wages at October 31 totalled $7,500. e. The office furniture was purchased on March 1, 2022, and has an estimated useful Iffe of two years. After two years of use, it is expected that the furniture will be worthless. f. Accrued consulting revenue at year-end totalled $4,900. g. Interest of $92 had accrued on the note recelvable for the month of October. h. The balance in the Prepald Insurance account represents the remaining balance of a two-year policy purchased on April 1,2022 . I. A count of the supplies on October 31 revealed a balance remaining of $690. 2. Complete the following T-Account with the adjusting entrles for October 31, 2023