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		60
Accounts Receivable		160
Supplies		16
Prepaid Insurance		24
Land		200
Equipment		80
Accum. Depr.Equipment					8
Accounts Payable					72
Wages Payable					0
Common Stock					120
Retained Earnings					256
Dividends		16
Fees Earned					180
Wages Expense		40
Rent Expense		24
Insurance Expense		0
Utilities Expense		12
Supplies Expense		0
Depreciation Expense		0
Miscellaneous Expense		4
		636			636

The data for year-end adjustments are as follows:

1. Fees earned, but not yet billed, $16.
2. Supplies on hand, $4.
3. Insurance premiums expired, $20.
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	60		fill in the blank 1	fill in the blank 2	fill in the blank 3	fill in the blank 4
Accounts Receivable	160		fill in the blank 5	fill in the blank 6	fill in the blank 7	fill in the blank 8
Supplies	16		fill in the blank 9	fill in the blank 10	fill in the blank 11	fill in the blank 12
Prepaid Insurance	24		fill in the blank 13	fill in the blank 14	fill in the blank 15	fill in the blank 16
Land	200		fill in the blank 17	fill in the blank 18	fill in the blank 19	fill in the blank 20
Equipment	80		fill in the blank 21	fill in the blank 22	fill in the blank 23	fill in the blank 24
Accum. Depr.Equipment		8	fill in the blank 25	fill in the blank 26	fill in the blank 27	fill in the blank 28
Accounts Payable		72	fill in the blank 29	fill in the blank 30	fill in the blank 31	fill in the blank 32
Wages Payable		0	fill in the blank 33	fill in the blank 34	fill in the blank 35	fill in the blank 36
Common Stock		120	fill in the blank 37	fill in the blank 38	fill in the blank 39	fill in the blank 40
Retained Earnings		256	fill in the blank 41	fill in the blank 42	fill in the blank 43	fill in the blank 44
Dividends	16		fill in the blank 45	fill in the blank 46	fill in the blank 47	fill in the blank 48
Fees Earned		180	fill in the blank 49	fill in the blank 50	fill in the blank 51	fill in the blank 52
Wages Expense	40		fill in the blank 53	fill in the blank 54	fill in the blank 55	fill in the blank 56
Rent Expense	24		fill in the blank 57	fill in the blank 58	fill in the blank 59	fill in the blank 60
Insurance Expense	0		fill in the blank 61	fill in the blank 62	fill in the blank 63	fill in the blank 64
Utilities Expense	12		fill in the blank 65	fill in the blank 66	fill in the blank 67	fill in the blank 68
Supplies Expense	0		fill in the blank 69	fill in the blank 70	fill in the blank 71	fill in the blank 72
Depreciation Expense	0		fill in the blank 73	fill in the blank 74	fill in the blank 75	fill in the blank 76
Miscellaneous Expense	4		fill in the blank 77	fill in the blank 78	fill in the blank 79	fill in the blank 80
Totals	636	636	fill in the blank 81	fill in the blank 82	fill in the blank 83	fill in the blank 84