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, 2013: Alert Security Services Co. End-of-Period Spreadsheet For the Year Ended October 31, 2013 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Cr. Dr. Cr. Dr. Cr. Account Title Dr. Cash 42 Accounts Receivable 112 Supplies 11 Prepaid Insurance 17 Land 140 Equipment 56 Accum. Depr-Equipment Accounts Payable 50 Wages Payable Common Stock 80 Retained Earnings 183 Dividends 11 Fees Earned 126 Equipment Accum. Depr.-Equipment Accounts Payable 56 6 50 Wages Payable Common Stock 0 80 Retained Earnings 183 Dividends 11 Fees Earned 126 Wages Expense 28 Rent Expense 17 Insurance Expense 0 Utilities Expense 8 Supplies Expense Depreciation Expense-Equip. Miscellaneous Expense 0 3 445 445 The data for year-end adjustments are as follows: a. Fees earned, but not yet billed, $11. b. Supplies on hand, $6. c. Insurance premiums expired, $14. d. Depreciation expense, $6. e. Wages accrued, but not paid, $6. Alert Security Services Co. End-of-Period Spreadsheet (Work Sheet) For the Year Ended October 31, 2013 Adjustments Adjustments - - Debit Credit Adjusted Trial Balance Debit Adjusted Trial Balance Credit Unadjusted Trial Unadjusted Trial Account Title Balance Debit Balance Credit Cash 42 Accounts Receivable 112 Supplies 11 Prepaid Insurance 17 Land Equipment Accum. Depr.- Equipment Accounts Payable 140 56 6 50 Wages Payable 0 Common Stock 80 Retained Earnings 183 Dividends 11 Fees Earned 126 Wages Expense 28 Rent Expense Insurance Expense 22 17 Suppres Prepaid Insurance Land Equipment Accum. Depr.- Equipment Accounts Payable Wages Payable 17 140 56 6 50 0 Common Stock 80 Retained Earnings 183 Dividends 11 Fees Earned 126 26 Wages Expense 28 Rent Expense 17 Insurance Expense 0 Utilities Expense Supplies Expense 0 Depreciation 0 Expense-Equip. Miscellaneous 3 Expense Totals 445 445 1 100 00000 0000 00000