Homeland Security Services Co. offers security services to business clients. The trial balance for Homeland Security Services Co. has been prepared on the end-of-period spreadsheet (work sheet) for the year ended October 31, 2010, shown below.

The data for year-end adjustments are as follows:
a. Fees earned, but not yet billed, $4.
b. Supplies on hand, $1.
c. Insurance premiums expired, $5.
d. Depreciation expense, $2.
e. Wages accrued, but not paid, $2.
Enter the adjustment data, and place the balances in the Adjusted Trial Balancecolumns.

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Homeland Security Services Co. End-of-Period Spreadsheet (Work Sheet) For the Year Ended October 31, 2010 Adjusted Unadjusted Trial Balance Adjustments Trial Balance Dr. Dr. Cr. Account Title Cr. Dr. Cr. Cash Accounts Receivable 40 Supplies Prepaid Insurance Land 6 50 20 Equipment Accum. Depr.-Equipment Accounts Payable Wages Payable Gloria Millard, Capital Gloria Millard, Drawing Fees Earned Wages Expense Rent Expense Insurance Expense Utilities Expense Depreciation Expense Supplies Expense Miscellaneous Expense 18 85 45 10 3 150 150