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, $9.
   2. Supplies on hand, $2.
   3. Insurance premiums expired, $11.
   4. Depreciation expense, $4.
   5. Wages accrued, but not paid, $4.

   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	33
   Accounts Receivable	88
   Supplies	9
   Prepaid Insurance	13
   Land	110
   Equipment	44
   Accum. Depr.-Equipment			4
   Accounts Payable			40
   Wages Payable			0
   Brenda Schultz, Capital			207
   Brenda Schultz, Drawing	9
   Fees Earned			99
   Wages Expense	22
   Rent Expense	13
   Insurance Expense	0
   Utilities Expense	7
   Supplies Expense	0
   Depreciation Expense	0
   Miscellaneous Expense	2
   Totals	350		350

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