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 Co. has been prepared on the following end-of-period spreadsheet for the year ended October 31, 2016:

Alert Security Services Co.

End-of-Period Spreadsheet For the Year Ended October 31, 2016 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 Expense 0 Miscellaneous Expense 2 500 500 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.
Appendix