Zeidman Security Services Co offers security services to business clients. The trial balance for Zeidman Security Services Co. has been prepared on the end-of-period spreadsheet (work sheet) for the year ended July 31, 2012, shown below.

The data for year-end adjustments are as follows:a. Fees earned, but not yet billed, $9.b. Supplies on hand, $3.c. Insurance premiums expired, $8.d. Depreciation expense, $4.e. Wages accrued, but not paid, $1.Enter the adjustment data, and place the balances in the Adjusted Trial Balancecolumns.

Zeidman Security Services Co. End-of-Period Spreadshoet (Work Sheet) For the Year Ended July 31, 2012 Unadjusted Trial Balance Adjusted Trial Balance Adjustments Cr. Cr. Account Title Dr. Dr. Dr. Cr. Cach 12 Accounts Receivable 80 Supplies Prepaid insurance Land 12 10 Equipment Accum. Depr-Equipment Accounts Payable Wages Payable Capital Stock Retained Earnings Dividends 40 36 40 130 Fees Earned 20 Wages Expense Rent Expense Insurance Expense Utilties Expense Supplies Expense Depreciation Expense Miscellaneous Expense 20 12 300 300