Using the information in Problem 3-9A, complete the following:
In problem 3-9A

1. Set up balance column accounts for Rainmaker Environmental Consultants and enter the balances listed in the unadjusted trial balance.
2. Post the adjusting entries prepared in Problem 3-9A to the accounts.
3. Prepare an adjusted trial balance.
4. Use the adjusted trial balance to prepare an income statement, a statement of changes in equity, and a balance sheet. Assume that the owner, Jeff Moore, made no owner investments during the year.
Analysis Component: Assume that total revenues and expenses reported for the year ended October 31, 2013, were $189,000 and $157,600, respectively. Compare the business's financial performance for the years ended October 31, 2013 and 2014.

Rainmaker Environmental Consultants Unadjusted Trial Balance October 31, 2014 Acct. Credit Debit 26,000 61,000 Account No. 10 Cash 106 Accounts receivable... 109 Interest receivable 126 Supplies 5,300 3,400 128 Prepaid insurance..e 131 Prepaid rent 27,000 84,000 s 28,000 18,000 office furniture 201 Accounts payable 210 Wages payable 233 Unearned consulting fees 301 leff Moore, capitalED 302 leff Moore, withdrawals28,000 401 Consulting fees earned 409 Interest 601 Depreciation expense, office furniture 622 Wages expense.... 637 Insurance expense. 640 Rent expense.44,000 650 Supplies expense 26,000 223,000 232,020 480 192,000 6,800 Totals een $527.500 5527.500