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: Alert Security Services Co. End-of-Period Spreadsheet For the Year Ended October 31, 20Y5 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 Accumulated Depreciation-Equipment 4 Accounts Payable 36 Wages Payable 0 Brenda Schultz, Capital 260 Brenda Schultz, Drawing 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: Fees earned but not yet billed, $13. Supplies on hand, $4. Insurance premiums expired, $10. Depreciation expense, $3. Wages accrued but not paid, $1. Prepare the adjusting entries for Alert Security Services Co. If an amount box does not require an entry, leave it blank.