Alert Security Services Co. offers security services to business clients. The trial balance for Alert Security Services Co. has been prepared on the following end-of-period spreadsheet for the year ended October 31, 2016

Alert Security Services Co.

End-of-Period Spreadsheet

For the Year Ended October 31, 2016

The data for year-end adjustments are as follows:
a. Fees earned, but not yet billed, $13.
b. Supplies on hand, $4.
c. Insurance premiums expired, $10.
d. Depreciation expense, $3.
e. Wages accrued, but not paid, $1.
Enter the adjustment data, and place the balances in the Adjusted Trial Balance columns.

Unadjusted Trial Balance Adjustments Cr. Trial Balance Dr. Account Title Cr. Accounts Receivable Supplies Prepaid Insurance 2 190 50 Equipment Accum. Depr-Equipment Accounts Payable Wages Payable Brenda Schultz, Capital Brenda Schultz, Drawing Fees Earned Wages Expense Rent Expense 110 Utilities Expense Supplies Expense Depreciation Expense Miscellaneous Expense 500 500