1) Appendix: Adjustment Data on an End-of-Period Spreadsheet

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, 20Y5. In addition, the data for year-end adjustments are as follows:

Fees earned but not yet billed, $17. Supplies on hand, $4. Insurance premiums expired, $21. Depreciation expense, $8. Wages accrued but not paid, $8.

Enter the adjustment data and place the balances in the Adjusted Trial Balance columns. If an amount box does not require an entry, leave it blank.

Alert Security Services Co. End-of-Period Spreadsheet (Work Sheet) For the Year Ended October 31, 20Y5
	Unadjusted Trial Balance					Adjustments			Adjusted Trial Balance
Account Title	Dr.		Cr.			Dr.	Cr.		Dr.	Cr.
Cash	63
Accounts Receivable	168
Supplies	17
Prepaid Insurance	25
Land	210
Equipment	84
Accumulated Depreciation			8
Accounts Payable			76
Wages Payable			0
Brenda Schultz, Capital			395
Brenda Schultz, Drawing	17
Fees Earned			189
Wages Expense	42
Rent Expense	25
Insurance Expense	0
Utilities Expense	13
Supplies Expense	0
Depreciation Expense	0
Miscellaneous Expense	4
Totals	668		668

---------------------------------------------------------------------------------------------------------------------- 2) Appendix: Completing an End-of-Period Spreadsheet

Alert Security Services Co. offers security services to business clients. Complete the following end-of-period spreadsheet for Alert Security Services Co.:

If an amount box does not require an entry, leave it blank.

Alert Security Services Co. End-of-Period Spreadsheet (Work Sheet) For the Year Ended October 31, 20Y7
	Adjusted Trial Balance				Income Statement		Balance Sheet
Account Title	Dr.		Cr.		Dr.	Cr.	Dr.	Cr.
Cash	216
Accounts Receivable	1,584
Supplies	72
Prepaid Insurance	54
Land	1,800
Equipment	720
Accumulated Depreciation			144
Accounts Payable			648
Wages Payable			72
Brenda Schultz, Capital			3,132
Brenda Schultz, Drawing	144
Fees Earned			1,764
Wages Expense	432
Rent Expense	216
Insurance Expense	180
Utilities Expense	126
Supplies Expense	108
Depreciation Expense	72
Miscellaneous Expense	36
Totals	5,760		5,760
Net income (loss)