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, 2013 Adjusted Trial Balance Income Statement Account Title Dr. Cr. Dr. Cr. Cash 12 Balance Sheet Dr. Cr. Accounts Receivable Supplies Prepaid Insurance Land Equipment Accum. Depr.-Equipment Accounts Payable Wages Payable Common Stock Retained Earnings Dividends Fees Earned Wages Expense Rent Expense Insurance Expense Utilities Expense Fees Earned 213 Wages Expense Rent Expense Insurance Expense Utilities Expense Supplies Expense Depreciation Expense-Equip. Miscellaneous Expense 517 Prepare the closing entries for Alert Security Services Co. If an amount box does not require an entry, leave it blank. Oct. 31 MINI Oct. 31