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Appendix 1: 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 has been prepared on the following end-of-period spreadsheet for the year ended October 31, 20Y3:

Alert Security Services Co. End-of-Period Spreadsheet For the Year Ended October 31, 20Y3
		Unadjusted Trial Balance							Adjustments			Adjusted Trial Balance
Account Title		Dr.			Cr.				Dr.	Cr.		Dr.	Cr.
Cash		12
Accounts Receivable		90
Supplies		8
Prepaid Insurance		12
Land		190
Equipment		50
Accum. Depr.Equipment					4
Accounts Payable					36
Wages Payable					0
Common Stock					50
Retained Earnings					210
Dividends		8
Fees Earned					200
Wages Expense		110
Rent Expense		12
Insurance Expense		0
Utilities Expense		6
Supplies Expense		0
Depreciation ExpenseEquip.		0
Miscellaneous Expense		2
		500			500

The data for year-end adjustments are as follows:

1. Fees earned, but not yet billed, $13.
2. Supplies on hand, $4.
3. Insurance premiums expired, $10.
4. Depreciation expense, $3.
5. Wages accrued, but not paid, $1.

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. Enter all amounts as positive numbers.

Alert Security Services Co. End-of-Period Spreadsheet (Work Sheet) For the Year Ended October 31, 20Y3

Account Title	Unadjusted Trial Balance Debit	Unadjusted Trial Balance Credit	Adjustments Debit	Adjustments Credit	Adjusted Trial Balance Debit	Adjusted Trial Balance Credit
Cash	12		fill in the blank 1	fill in the blank 2	fill in the blank 3	fill in the blank 4
Accounts Receivable	90		fill in the blank 5	fill in the blank 6	fill in the blank 7	fill in the blank 8
Supplies	8		fill in the blank 9	fill in the blank 10	fill in the blank 11	fill in the blank 12
Prepaid Insurance	12		fill in the blank 13	fill in the blank 14	fill in the blank 15	fill in the blank 16
Land	190		fill in the blank 17	fill in the blank 18	fill in the blank 19	fill in the blank 20
Equipment	50		fill in the blank 21	fill in the blank 22	fill in the blank 23	fill in the blank 24
Accum. Depr.-Equipment		4	fill in the blank 25	fill in the blank 26	fill in the blank 27	fill in the blank 28
Accounts Payable		36	fill in the blank 29	fill in the blank 30	fill in the blank 31	fill in the blank 32
Wages Payable		0	fill in the blank 33	fill in the blank 34	fill in the blank 35	fill in the blank 36
Common Stock		50	fill in the blank 37	fill in the blank 38	fill in the blank 39	fill in the blank 40
Retained Earnings		210	fill in the blank 41	fill in the blank 42	fill in the blank 43	fill in the blank 44
Dividends	8		fill in the blank 45	fill in the blank 46	fill in the blank 47	fill in the blank 48
Fees Earned		200	fill in the blank 49	fill in the blank 50	fill in the blank 51	fill in the blank 52
Wages Expense	110		fill in the blank 53	fill in the blank 54	fill in the blank 55	fill in the blank 56
Rent Expense	12		fill in the blank 57	fill in the blank 58	fill in the blank 59	fill in the blank 60
Insurance Expense	0		fill in the blank 61	fill in the blank 62	fill in the blank 63	fill in the blank 64
Utilities Expense	6		fill in the blank 65	fill in the blank 66	fill in the blank 67	fill in the blank 68
Supplies Expense	0		fill in the blank 69	fill in the blank 70	fill in the blank 71	fill in the blank 72
Depreciation ExpenseEquip.	0		fill in the blank 73	fill in the blank 74	fill in the blank 75	fill in the blank 76
Miscellaneous Expense	2		fill in the blank 77	fill in the blank 78	fill in the blank 79	fill in the blank 80
Totals	500	500	fill in the blank 81	fill in the blank 82	fill in the blank 83	fill in the blank 84