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.

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Zeidman Security Services Co. End-of-Period Spreadsheet (Work Sheet) For the Year Ended July 31, 2012 Unadjusted Trial Balance Adjusted Trial Balance Adjustments Account Title Dr. Cr. Accounts Receivable 100 Accum. Depr.-Equipment 170 Alex Zeidman, Drawing 300