Based on the data in Exercise 4-22, prepare the adjusting entries for Alert Security Services Co.

Alert Security Services Co. End-of-Period Spreadsheet For the Year Ended October 31, 2018 Unadjusted Adjusted Trial Balance Trial Balance Dr 12 90 Adjustments Account Title Cash Accounts Receivable Supplies Prepaid Insurance Dr 12 190 50 Equipment Accum. Depr-Equipment Accounts Payable Wages Payable Common Stock Retained Eings Dividends Fees Earned Wages Expense Rent Expense Insurance Expense Utilities Expense Supplies Expense Depreciation Expense-Equip. Miscellaneous Expense 4 36 50 210 200 110 12