Rainmaker Environmental Consultants is just finishing its second year of operations. The company's unadjusted trial bala

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Rainmaker Environmental Consultants is just finishing its second
year of operations. The company's unadjusted trial balance at
October 31, 2020, follows:
Rainmaker prepares adjustments each October 31. The following
additional information is available on October 31, 2020.
Assume Rainmaker Environmental uses the straight-line method to
depreciate its assets.

Required:
Prepare the annual adjusting journal entries for October 31, 2020,
based on the above. (If no entry is
required for a transaction/event, select "No journal entry
required" in the first account field.)