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 \begin{tabular}{lrr} Fees Earned & & 4,400 \\ Wages Expense & 1,078 & \\ Rent Expense & 539 & 449 \\ Insurance Expense & 314 & \\ Utilities Expense & 269 & \\ Supplies Expense & 180 & 14,369 \\ Depreciation Expense & 90 & \\ Miscellaneous Expense & 14,369 & \\ \cline { 2 - 2 } & & \\ \hline \hline \end{tabular} Prepare the two closing entries for Alert Security Services Co. If an amount box does not require an entry, leave it blank. 31 x x x x x x x x x x x x X x X X x x x