1. Appendix: 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 Co. has been prepared on the following end-of-period spreadsheet for the year ended October 31, 2019. In addition, the data for year-end adjustments are as follows:

   1. Fees earned, but not yet billed, $34.
   2. Supplies on hand, $8.
   3. Insurance premiums expired, $42.
   4. Depreciation expense, $17.
   5. Wages accrued, but not paid, $17.

   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.

   Alert Security Services Co. End-of-Period Spreadsheet (Work Sheet) For the Year Ended October 31, 2019
   	Unadjusted Trial Balance					Adjustments			Adjusted Trial Balance
   Account Title	Dr.		Cr.			Dr.	Cr.		Dr.	Cr.
   Cash	126
   Accounts Receivable	336
   Supplies	34
   Prepaid Insurance	50
   Land	420
   Equipment	168
   Accum. Depr.-Equipment			17
   Accounts Payable			151
   Wages Payable			0
   Brenda Schultz, Capital			789
   Brenda Schultz, Drawing	34
   Fees Earned			378
   Wages Expense	84
   Rent Expense	50
   Insurance Expense	0
   Utilities Expense	25
   Supplies Expense	0
   Depreciation Expense	0
   Miscellaneous Expense	8
   Totals	1,335		1,335