Appendix 1: Completing 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, 2018
		Adjusted Trial Balance							Income Statement			Balance Sheet
Account Title		Dr.			Cr.				Dr.	Cr.		Dr.	Cr.
Cash		260
Accounts Receivable		1,910
Supplies		87
Prepaid Insurance		65
Land		2,170
Equipment		868
Accum. Depr. - Equipment					174
Accounts Payable					781
Wages Payable					87
Common Stock					40
Retained Earnings					3,735
Dividends		174
Fees Earned					2,127
Wages Expense		521
Rent Expense		260
Insurance Expense		217
Utilities Expense		152
Supplies Expense		130
Depreciation Expense - Equip.		87
Miscellaneous Expense		43
		6,944			6,944

Complete the following end-of-period spreadsheet for Alert Security Services Co. 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	Adjusted Trial Balance Debit	Adjusted Trial Balance Credit	Income Statement Debit	Income Statement Credit	Balance Sheet Debit	Balance Sheet Credit
Cash	260
Accounts Receivable	1,910
Supplies	87
Prepaid Insurance	65
Land	2,170
Equipment	868
Accum. Depr.-Equipment		174
Accounts Payable		781
Wages Payable		87
Common Stock		40
Retained Earnings		3,735
Dividends	174
Fees Earned		2,127
Wages Expense	521
Rent Expense	260
Insurance Expense	217
Utilities Expense	152
Supplies Expense	130
Depreciation Expense - Equip.	87
Miscellaneous Expense	43
Totals	6,944	6,944
Net income (loss)