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 $31,20$Y$5$:

Alert Security Services Co$.$

End$-$of$-$Period Spreadsheet

For the Year Ended October $31,20$Y$5$

$1$

Unadjusted

Unadjusted

Adjusted

Adjusted

$2$

Trial Balance

Trial Balance

Adjustments

Adjustments

Trial Balance

Trial Balance

$3$

Account Title

Debit

Credit

Debit

Credit

Debit

Credit

$4$

Cash

$15\mathrm{.}00$

$5$

Accounts Receivable

$82\mathrm{.}00$

$6$

Supplies

$8\mathrm{.}00$

$7$

Prepaid Insurance

$16\mathrm{.}00$

$8$

Land

$184\mathrm{.}00$

$9$

Equipment

$53\mathrm{.}00$

$10$

Accumulated Depreciation$-$Equipment

$6\mathrm{.}00$

$11$

Accounts Payable

$38\mathrm{.}00$

$12$

Wages Payable

$0\mathrm{.}00$

$13$

Brenda Schultz, Capital

$239\mathrm{.}00$

$14$

Brenda Schultz, Drawing

$8\mathrm{.}00$

$15$

Fees Earned

$212\mathrm{.}00$

$16$

Wages Expense

$105\mathrm{.}00$

$17$

Rent Expense

$17\mathrm{.}00$

$18$

Insurance Expense

$0\mathrm{.}00$

$19$

Utilities Expense

$5\mathrm{.}00$

$20$

Supplies Expense

$0\mathrm{.}00$

$21$

Depreciation Expense

$0\mathrm{.}00$

$22$

Miscellaneous Expense

$2\mathrm{.}00$

$23$

Totals

$$495\mathrm{.}00$

$$495\mathrm{.}00$

The data for year$-$end adjustments are as follows:

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

$$ Supplies on hand, $$4.$

$$ Insurance premiums expired, $$8.$

$$ Depreciation expense, $$3.$

$$ Wages accrued but not paid, $$4.$

Prepare the adjusting entries for Alert Security Services Co$.$ Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered.

CHART OF ACCOUNTS

Alert Security Services Co$.$

General Ledger

ASSETS

$11$ Cash

$12$ Accounts Receivable

$13$ Supplies

$14$ Prepaid Insurance

$15$ Land

$16$ Equipment

$17$ Accumulated Depreciation$-$Equipment

LIABILITIES

$21$ Accounts Payable

$22$ Wages Payable

EQUITY

$31$ Brenda Schultz, Capital

$32$ Brenda Schultz, Drawing

REVENUE

$41$ Fees Earned

EXPENSES

$51$ Wages Expense

$52$ Rent Expense

$53$ Insurance Expense

$54$ Utilities Expense

$55$ Supplies Expense

$56$ Depreciation Expense

$57$ Miscellaneous Expense

Prepare the adjusting entries for Alert Security Services Co$.$ Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered.