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 Unadjusted Unadjusted Adjusted Adjusted Trial Trial Trial Trial Balance Balance Adjustments Adjustments Balance Balance Account Title Dr. Cr. Dr. Cr. Dr. Cr.Account Title Dr. Cr. Dr. Cr. Dr. Cr. Cash 78 Accounts Receivable 208 Supplies 21 Prepaid Insurance 31 Land 260 Equipment 104 Accum. Depr.-Equipment 10 Accounts Payable 94 Wages Payable 0 Common Stock 160 Retained Earnings 329 Dividends 21 Fees Earned 234 Wages Expense 52 Rent Expense 31 Insurance Expense 0 Utilities Expense 16 Supplies Expense 0 Depreciation Expense- 0Dividends 21 Fees Earned 234 Wages Expense 52 Rent Expense 31 Insurance Expense 0 Utilities Expense 16 Supplies Expense O Depreciation Expense O Equip. Miscellaneous Expense 5 827 827 The data for year-end adjustments are as follows: a. Fees earned, but not yet billed, $21. b. Supplies on hand, $11. c. Insurance premiums expired, $26. d. Depreciation expense, $10. e. Wages accrued, but not paid, $10. 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. 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. Account Title Cash Accounts Receivable Supplies Prepaid Insurance Land Equipment Accum. Dept Equipment Accounts Payable Wages Payable Common Stock Retained Earnings Dividends Fees Earned Waqes Expense Unadjusted Trial Balance Debit 78 208 21 31 260 104 21 52 Alert Security Services Co. End-ofPeriod Spreadsheet (Work Sheet) For the Year Ended October 31, 20Y3 Unadjusted Trial Balance Credit 10 94 160 329 234 Adjustments - De bit Adjustments - Credit Adjusted Trial Balance Debit Adjusted Trial Balance Credit Dividends 21 Fees Earned 234 Wages Expense 52 Rent Expense 31 Insurance Expense 0 Utilities Expense 16 Supplies Expense 0 Depreciation 0 Expense-Equip. Miscellaneous Expense 1010 Totals 827 827