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	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 ExpenseEquip.	0
Miscellaneous Expense	5
Total	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.

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	78		Cash	Cash	Cash	Cash
Accounts Receivable	208		Accounts Receivable	Accounts Receivable	Accounts Receivable	Accounts Receivable
Supplies	21		Supplies	Supplies	Supplies	Supplies
Prepaid Insurance	31		Prepaid Insurance	Prepaid Insurance	Prepaid Insurance	Prepaid Insurance
Land	260		Land	Land	Land	Land
Equipment	104		Equipment	Equipment	Equipment	Equipment
Accum. Depr.Equipment		10	Accum. Depr.Equipment	Accum. Depr.Equipment	Accum. Depr.Equipment	Accum. Depr.Equipment
Accounts Payable		94	Accounts Payable	Accounts Payable	Accounts Payable	Accounts Payable
Wages Payable		0	Wages Payable	Wages Payable	Wages Payable	Wages Payable
Common Stock		160	Common Stock	Common Stock	Common Stock	Common Stock
Retained Earnings		329	Retained Earnings	Retained Earnings	Retained Earnings	Retained Earnings
Dividends	21		Dividends	Dividends	Dividends	Dividends
Fees Earned		234	Fees Earned	Fees Earned	Fees Earned	Fees Earned
Wages Expense	52		Wages Expense	Wages Expense	Wages Expense	Wages Expense
Rent Expense	31		Rent Expense	Rent Expense	Rent Expense	Rent Expense
Insurance Expense	0		Insurance Expense	Insurance Expense	Insurance Expense	Insurance Expense
Utilities Expense	16		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	5		Miscellaneous Expense	Miscellaneous Expense	Miscellaneous Expense	Miscellaneous Expense
Totals	827	827	Totals	Totals	Totals	Totals