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 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 ExpenseEquip.		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, $8.
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, 20Y3
Account Title	Unadjusted Trial Balance Debit	Unadjusted Trial Balance Credit	Adjustments - Debit	Adjustments - Credit	Adjusted Trial Balance Debit	Adjusted Trial Balance Credit
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 ExpenseEquip.	0
Miscellaneous Expense	4
Totals	636	636