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, $15.
2. Supplies on hand, $4.
3. Insurance premiums expired, $19.
4. Depreciation expense, $8.
5. Wages accrued but not paid, $8.

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.

Alert Security Services Co. End-of-Period Spreadsheet (Work Sheet) For the Year Ended October 31, 20Y5
	Unadjusted Trial Balance					Adjustments			Adjusted Trial Balance
Account Title	Dr.		Cr.			Dr.	Cr.		Dr.	Cr.
Cash	57					fill in the blank 1	fill in the blank 2		fill in the blank 3	fill in the blank 4
Accounts Receivable	152					fill in the blank 5	fill in the blank 6		fill in the blank 7	fill in the blank 8
Supplies	15					fill in the blank 9	fill in the blank 10		fill in the blank 11	fill in the blank 12
Prepaid Insurance	23					fill in the blank 13	fill in the blank 14		fill in the blank 15	fill in the blank 16
Land	190					fill in the blank 17	fill in the blank 18		fill in the blank 19	fill in the blank 20
Equipment	76					fill in the blank 21	fill in the blank 22		fill in the blank 23	fill in the blank 24
Accumulated Depreciation			8			fill in the blank 25	fill in the blank 26		fill in the blank 27	fill in the blank 28
Accounts Payable			68			fill in the blank 29	fill in the blank 30		fill in the blank 31	fill in the blank 32
Wages Payable			0			fill in the blank 33	fill in the blank 34		fill in the blank 35	fill in the blank 36
Brenda Schultz, Capital			357			fill in the blank 37	fill in the blank 38		fill in the blank 39	fill in the blank 40
Brenda Schultz, Drawing	15					fill in the blank 41	fill in the blank 42		fill in the blank 43	fill in the blank 44
Fees Earned			171			fill in the blank 45	fill in the blank 46		fill in the blank 47	fill in the blank 48
Wages Expense	38					fill in the blank 49	fill in the blank 50		fill in the blank 51	fill in the blank 52
Rent Expense	23					fill in the blank 53	fill in the blank 54		fill in the blank 55	fill in the blank 56
Insurance Expense	0					fill in the blank 57	fill in the blank 58		fill in the blank 59	fill in the blank 60
Utilities Expense	11					fill in the blank 61	fill in the blank 62		fill in the blank 63	fill in the blank 64
Supplies Expense	0					fill in the blank 65	fill in the blank 66		fill in the blank 67	fill in the blank 68
Depreciation Expense	0					fill in the blank 69	fill in the blank 70		fill in the blank 71	fill in the blank 72
Miscellaneous Expense	4					fill in the blank 73	fill in the blank 74		fill in the blank 75	fill in the blank 76
Totals	604		604			fill in the blank 77	fill in the blank 78		fill in the blank 79	fill in the blank 80