1. Appendix: Completing an End-of-Period Spreadsheet

   Alert Security Services Co. offers security services to business clients. Complete the following end-of-period spreadsheet for Alert Security Services Co.:

   If an amount 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, 20Y7
   Account Title	Adjusted Trial Balance Debit	Adjusted Trial Balance Credit	Income Statement Debit	Income Statement Credit	Balance Sheet Debit	Balance Sheet Credit
   Cash	12
   Accounts Receivable	103
   Supplies	4
   Prepaid Insurance	2
   Land	190
   Equipment	50
   Accumulated Depreciation		7
   Accounts Payable		36
   Wages Payable		1
   Brenda Schultz, Capital		260
   Brenda Schultz, Drawing	8
   Fees Earned		213
   Wages Expense	111
   Rent Expense	12
   Insurance Expense	10
   Utilities Expense	6
   Supplies Expense	4
   Depreciation Expense	3
   Miscellaneous Expense	2
   Totals	517	517
   Net income (loss)