Appendix 1: Closing Entries From an End-of-Period Spreadsheet Alert Security Services Co. offers security services to business clients. Alert Security Services Co. End-of-Period Spreadsheet For the Year Ended October 31, 2019 Adjusted Trial Balance Income Statement Balance Sheet Account Title Dr. Cr. Dr. Cr. Dr. Cr. Cash 200 Accounts Receivable 1,470 Supplies 67 Prepaid Insurance 50 Land 1,670 Equipment 668 Accumulated Depreciation 134 Accounts Payable 601 Wages Payable 67 Brenda Schultz, Capital 2,905 Brenda Schultz, Drawing 134