Based on the data in Exercise 4-24, prepare the adjusting entries for Alert Security Services Co.

In Exercise 4-24, Alert Security Services Co. offers security services to business clients. The trial balance for Alert Security Services Co. has been prepared on the end-of-period spreadsheet (work sheet) for the year ended October 31, 2014, shown below.

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.

Alert Security Services Co. End-of-Period Spreadsheet(Work Sheet) For the Year Ended October 31, 2014 Unadjusted Adjusted Trial Balance Trial Balance Dr 12 90 Adjustments Account Title Cash Accounts Receivable Supplies Prepaid Insurance 12 190 50 Equipment Accum. Depr.-Equipment Accounts Payable Wages Payable Capital Stock Retained Earnings Dividends Fees Earned Wages Expense Rent Expense Insurance Expense Utilities Expense Supplies Expense Depreciation Expense Miscellaneous Expense 4 36 50 210 110 12 0 0 500 500