=+j. Extend the adjusted trial balance amounts to the Income Statement columns and the Balance Sheet columns.

Indicate the order in which the preceding steps would be performed in preparing and completing a spreadsheet (work sheet).

Homeland Security Services Co. offers security services to business clients. The trial balance for Homeland Security Services Co. has been prepared on the end-of-period spreadsheet (work sheet) for the year ended October 31, 2010, shown below.

Homeland Security Services Co.

End-of-Period Spreadsheet (Work Sheet)

For the Year Ended October 31, 2010 Unadjusted Adjusted Trial Balance Adjustments Trial Balance Account Title Dr. Cr. Dr. Cr. Dr. Cr.

Cash 6 Accounts Receivable 40 Supplies 4 Prepaid Insurance 6 Land 50 Equipment 20 Accum. Depr.—Equipment 2 Accounts Payable 18 Wages Payable 0 Gloria Millard, Capital 85 Gloria Millard, Drawing 4 Fees Earned 45 Wages Expense 10 Rent Expense 6 Insurance Expense 0 Utilities Expense 3 Depreciation Expense 0 Supplies Expense 0 Miscellaneous Expense 1 ____ ____ ____ ____ 150 150 ____ ____ The data for year-end adjustments are as follows:

a. Fees earned, but not yet billed, $4.

b. Supplies on hand, $1.

c. Insurance premiums expired, $5.

d. Depreciation expense, $2.

e. Wages accrued, but not paid, $2.

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