Based on the data in Exercise 4-34, prepare the adjusting entries for Zeidman Security Services Co.
In exercise
Zeidman Security Services Co. offers security services to business clients. The unadjusted trial balance for Zeidman Security Services Co. has been prepared on the end-of-period spreadsheet (work sheet) for the year ended December 31, 2015, shown below.
The data for year-end adjustments are as follows:
Fees earned, but not yet billed, ......... $9.
Supplies on hand, .............. $3.
Insurance premiums expired, ......... $8.
Depreciation expense, ............. $4.
Wages accrued, but not paid, .......... $1.

Zeidman Security Services Co End-of-Period Spreadsheet (Work Sheet) (in $000s) For the Year Ended December 31, 2015 Unadjusted Trial Balance Adjusted Trial Balance Adjustments Account Title Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accum. Depr Equipment Land Accounts Payable Wages Payable Alex Zeidman, Capital Alex Zeidman, Withdrawals Fees Earned Wages Expense Rent Expense Insurance Expense Utilities Expense Depreciation Expense Supplies Expense Miscellaneous Expense Cr 12 40 100 36 170 90 20 300 300