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 30 Accounts Receivable 80 Supplies 8 Prepaid Insurance 12 Land 100 Equipment 40 Accum. Depr.Equipment 4 Accounts Payable 36 Wages Payable 0 Common Stock 60 Retained Earnings 128 Dividends 8 Fees Earned 90 Wages Expense 20 Rent Expense 12 Insurance Expense 0 Utilities Expense 6 Supplies Expense 0 Depreciation Expense 0 Miscellaneous Expense 2 318 318 The data for year-end adjustments are as follows: Fees earned, but not yet billed, $8. Supplies on hand, $2. Insurance premiums expired, $10. Depreciation expense, $4. Wages accrued, but not paid, $4. 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 30 Accounts Receivable 80 Supplies 8 Prepaid Insurance 12 Land 100 Equipment 40 Accum. Depr.Equipment 4 Accounts Payable 36 Wages Payable 0 Common Stock 60 Retained Earnings 128 Dividends 8 Fees Earned 90 Wages Expense 20 Rent Expense 12 Insurance Expense 0 Utilities Expense 6 Supplies Expense 0 Depreciation Expense 0 Miscellaneous Expense 2 Totals 318 318