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Rainmaker Environmental Consultants is just finishing its secondyear of operations. The company’s unadjusted trial balance atOctober 31, 2011 follows:

Rainmaker Environmental Consultants
Unadjusted Trial Balance
October 31, 2011
Account	Debit	Credit
Cash	28,000
Accounts receivable	56,000
Interest receivable	0
Notes receivable	30,000
Supplies	4,600
Prepaid insurance	9,350
Prepaid rent	21,000
Office furniture	61,440
Accumulated depreciation, office furniture		20,480
Accounts payable		35,000
Wages payable		0
Unearned consulting fees		13,160
Jeff Moore, capital		60,000
Jeff Moore, withdrawals	16,450
Consulting fees earned		314,600
Interest revenue		1,400
Depreciation expense — office furniture	0
Wages expense	147,000
Insurance expense	0
Rent expense	64,000
Supplies expense	6,800
Totals	444,640	444,640

Rainmaker prepares adjustments each October 31. The followingadditional information is available on October 31, 2011:

a.It was determined that $12,000 ofthe unearned Consulting fees had not yet been earned.

b.It was discovered that $6,000 ofthe balance in consulting fees earned was for services to beperformed in November.

c.The balance in the prepaid rentaccount represented three months of rent beginning September 1,2011.

d.Accrued wages at October 31totaled $6,800.

e.The office furniture waspurchased on March 1, 2010, and has an estimated useful life of twoyears. After two years, it is expected that the furniture will beworthless.

f.Accrued consulting fees atyear-end totaled $4,200.

g.Interest of $200 had accrued onthe note receivable for the month of October.

h.The balance in the prepaidinsurance account represents the remaining balance of a two-yearpolicy purchased on April 1, 2010.

i.A count of the supplies onOctober 31 revealed a balance remaining of $900.

Required

Prepare adjusting journal entries on October 31, 2011 based onthe above.