Adjusted Trial Balance Income Statement Balance Sheet Account Title Dr. Cr. Dr. Cr. Cr. Dr. Cash 379 Accounts Receivable 2,781 Supplies 126 Prepaid Insurance 95 Land 3,160 Equipment 1,264 Accum. Depr.-Equipment 253 Accounts Payable 1,138 Wages Payable 126 Brenda Schultz, Capital 5,497 Brenda Schultz, Drawing 253 Fees Earned 3,097 Wages Expense 758 Rent Expense 379 Insurance Expense 316 Utilities Expense 221 Supplies Expense 190 Depreciation Expense 126 Miscellaneous Expense 63 Prepare the two closing entries for Alert Security Services Co. For a compound transaction, if an amount box does not require an entry, leave it blank. Close revenues, expenses & income/loss Fees Earned Wages Expense Rent Expense Insurance Expense Utilities Expense Supplies Expense Depreciation Expense Miscellaneous Expense Fees Earned Close drawing Brenda Schultz, Capital Brenda Schultz, Drawing