Adjusting Entries and Adjusted Trial Balances Emerson Company is a small editorial services company owned and operated by Suzanne Emerson. On October 31, 20Y6, Emerson Company's accounting clerk prepared the following unadjusted trial balance: Emerson Company Unadjusted Trial Balance October 31, 20Y6 Debit Balances Credit Balances Cash 3,830 Accounts Receivable 34,730 Prepaid Insurance 6,470 Supplies 1,770 Land 102,120 Building 264,200 Accumulated DepreciationBuilding 124,780 Equipment 122,720 Accumulated DepreciationEquipment 88,880 Accounts Payable 10,890 Unearned Rent 6,180 Suzanne Emerson, Capital 280,100 Suzanne Emerson, Drawing 13,540 Fees Earned 294,290 Salaries and Wages Expense 175,400 Utilities Expense 38,550 Advertising Expense 20,600 Repairs Expense 15,600 Miscellaneous Expense 5,590 805,120 805,120 The data needed to determine year-end adjustments are as follows: Unexpired insurance at October 31, $4,330. Supplies on hand at October 31, $530. Depreciation of building for the year, $2,870. Depreciation of equipment for the year, $2,490. Unearned rent at October 31, $1,610. Accrued salaries and wages at October 31, $2,810. Fees earned but unbilled on October 31, $16,480.

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Appendix: 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, 20Y5. In addition, the data for year-end adjustments are as follows:

1. Fees earned but not yet billed, $22.
2. Supplies on hand, $5.
3. Insurance premiums expired, $27.
4. Depreciation expense, $11.
5. Wages accrued but not paid, $11.

Enter the adjustment data and place the balances in the Adjusted Trial Balance columns. If an amount box does not require an entry, leave it blank.