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:

A B C D E F G 1 Alert Security Services Co.

2 End-of-Period Spreadsheet 3 For the Year Ended October 31, 20Y3 4 Unadjusted Adjusted 5 Trial Balance Adjustments Trial Balance 6 Account Title Dr. Cr. Dr. Cr. Dr. Cr.

7 8 Cash 12 9 Accounts Receivable 90 10 Supplies 8 11 Prepaid Insurance 12 12 Land 190 13 Equipment 50 14 Accum. Depr.—Equipment 4 15 Accounts Payable 36 16 Wages Payable 0 17 Common Stock 50 18 Retained Earnings 210 19 Dividends 8 20 Fees Earned 200 21 Wages Expense 110 22 Rent Expense 12 23 Insurance Expense 0 24 Utilities Expense 6 25 Supplies Expense 0 26 Depreciation Expense—Equip. 0 27 Miscellaneous Expense 2 28 500 500 29 The data for year-end adjustments are as follows:

a. Fees earned, but not yet billed, $13.

b. Supplies on hand, $4.

c. Insurance premiums expired, $10.

d. Depreciation expense, $3.

e. Wages accrued, but not paid, $1.

Enter the adjustment data, and place the balances in the Adjusted Trial Balance columns.

AppendixLO1