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 Co. has been prepared on the end-of-period spreadsheet for the year ended October 31, 2018, shown below.

Alert Security Services Co. End-of-Period Spreadsheet For the Year Ended October 31, 2018
		Unadjusted Trial Balance							Adjustments			Adjusted Trial Balance
Account Title		Dr.			Cr.				Dr.	Cr.		Dr.	Cr.
Cash		57
Accounts Receivable		152
Supplies		15
Prepaid Insurance		23
Land		190
Equipment		76
Accum. Depr.Equipment					8
Accounts Payable					68
Wages Payable					0
Common Stock					110
Retained Earnings					247
Dividends		15
Fees Earned					171
Wages Expense		38
Rent Expense		23
Insurance Expense		0
Utilities Expense		11
Supplies Expense		0
Depreciation Expense		0
Miscellaneous Expense		4
		604			604

The data for year-end adjustments are as follows:

1. Fees earned, but not yet billed, $15.
2. Supplies on hand, $4.
3. Insurance premiums expired, $19.
4. Depreciation expense, $8.
5. Wages accrued, but not paid, $8.

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, 2018
Account Title	Unadjusted Trial Balance Debit	Unadjusted Trial Balance Credit	Adjustments - Debit	Adjustments - Credit	Adjusted Trial Balance Debit	Adjusted Trial Balance Credit
Cash	57
Accounts Receivable	152
Supplies	15
Prepaid Insurance	23
Land	190
Equipment	76
Accum. Depr.Equipment		8
Accounts Payable		68
Wages Payable		0
Common Stock		110
Retained Earnings		247
Dividends	15
Fees Earned		171
Wages Expense	38
Rent Expense	23
Insurance Expense	0
Utilities Expense	11
Supplies Expense	0
Depreciation Expense	0
Miscellaneous Expense	4
Totals	604	604