Alert Security Services Co. End-of-Period Spreadsheet For the Year Ended October 31, 20Y7 Chart of Accounts CHART OF ACCOUNTS Alert Security Services Co. General Ledger ASSETS 11 Cash 12 Accounts Receivable 13 Supplies 14 Prepaid Insurance 15 Land 16 Equipment 17 Accumulated Depreciation-Equipment LIABILITIES 21 Accounts Payable 22 Wages Payable EQUITY 31 Brenda Schultz, Capital 32 Brenda Schultz, Drawing 33 Income Summary REVENUE 41 Fees Earned EXPENSES 51 Wages Expense 52 Rent Expense 53 Insurance Expense 54 Utilities Expense 55 Supplies Expense 56 Depreciation Expense 57 Miscellaneous Expense