Adjusted Trial Balance Income Statement Balance Sheet Account Title Dr. Cr. Dr. Cr. Dr. Cr. 194 1,426 65 49 1,620 648 130 583 65 80 Cash Accounts Receivable Supplies Prepaid Insurance Land Equipment Accum. Depr. - Equipment Accounts Payable Wages Payable Common Stock Retained Earnings Dividends Fees Eamed Wages Expense Rent Expense Insurance Expense Utilities Expense Supplies Expense Depreciation Expense Equip. Miscellaneous Expense 2,738 130 1,588 389 194 162 113 97 65 32 5,184 5,184 Prepare the closing entries for Alert Security Services Co. If an amount box does not require an entry, leave it blank. Oct. 31 Close revenues Oct. 31 Close expenses Oct. 31 Close income/loss Oct. 31 Close dividends 1