Appendix 1: 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 has been prepared on the following end-of-period spreadsheet for the year ended October 31, 20Y3:

Alert Security Services Co. End-of-Period Spreadsheet For the Year Ended October 31, 20Y3

Account Title	Unadjusted Trial Balance Dr.	Unadjusted Trial Balance Cr.	Adjustments Dr.	Adjustments Cr.	Adjusted Trial Balance Dr.	Adjusted Trial Balance Cr.
Cash	114
Accounts Receivable	304
Supplies	30
Prepaid Insurance	46
Land	380
Equipment	152
Accum. Depr.Equipment		15
Accounts Payable		137
Wages Payable		0
Common Stock		230
Retained Earnings		485
Dividends	30
Fees Earned		342
Wages Expense	76
Rent Expense	46
Insurance Expense	0
Utilities Expense	23
Supplies Expense	0
Depreciation ExpenseEquip.	0
Miscellaneous Expense	8
Total	1,209	1,209

The data for year-end adjustments are as follows:

a. Fees earned, but not yet billed, $30. b. Supplies on hand, $15. c. Insurance premiums expired, $38. d. Depreciation expense, $15. e. Wages accrued, but not paid, $15.

Enter the adjustment data, and place the balances in the Adjusted Trial Balance columns. If a box does not require an entry, leave it blank. Enter all amounts as positive numbers.

Alert Security Services Co. End-of-Period Spreadsheet (Work Sheet) For the Year Ended October 31, 20Y3

Account Title	Unadjusted Trial Balance Debit	Unadjusted Trial Balance Credit	Adjustments - Debit	Adjustments - Credit	Adjusted Trial Balance Debit	Adjusted Trial Balance Credit
Cash	114		Cash	Cash	Cash	Cash
Accounts Receivable	304		Accounts Receivable	Accounts Receivable	Accounts Receivable Incorrect	Accounts Receivable
Supplies	30		Supplies	Supplies	Supplies	Supplies
Prepaid Insurance	46		Prepaid Insurance	Prepaid Insurance	Prepaid Insurance	Prepaid Insurance
Land	380		Land	Land	Land	Land
Equipment	152		Equipment	Equipment	Equipment	Equipment
Accum. Depr.Equipment		15	Accum. Depr.Equipment	Accum. Depr.Equipment	Accum. Depr.Equipment	Accum. Depr.Equipment
Accounts Payable		137	Accounts Payable	Accounts Payable	Accounts Payable	Accounts Payable
Wages Payable		0	Wages Payable	Wages Payable	Wages Payable	Wages Payable
Common Stock		230	Common Stock	Common Stock	Common Stock	Common Stock
Retained Earnings		485	Retained Earnings	Retained Earnings	Retained Earnings	Retained Earnings
Dividends	30		Dividends	Dividends	Dividends	Dividends
Fees Earned		342	Fees Earned	Fees Earned	Fees Earned	Fees Earned
Wages Expense	76		Wages Expense	Wages Expense	Wages Expense	Wages Expense
Rent Expense	46		Rent Expense	Rent Expense	Rent Expense	Rent Expense
Insurance Expense	0		Insurance Expense	Insurance Expense	Insurance Expense	Insurance Expense
Utilities Expense	23		Utilities Expense	Utilities Expense	Utilities Expense	Utilities Expense
Supplies Expense	0		Supplies Expense	Supplies Expense	Supplies Expense	Supplies Expense
Depreciation ExpenseEquip.	0		Depreciation ExpenseEquip.	Depreciation ExpenseEquip.	Depreciation ExpenseEquip.	Depreciation ExpenseEquip.
Miscellaneous Expense	8		Miscellaneous Expense	Miscellaneous Expense	Miscellaneous Expense	Miscellaneous Expense
Totals	1209	1209	Totals	Totals