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, 2016:

Alert Security Services Co.

End-of-Period Spreadsheet

For the Year Ended October 31, 2016

1		Unadjusted	Unadjusted			Adjusted	Adjusted
2		Trial Balance	Trial Balance	Adjustments	Adjustments	Trial Balance	Trial Balance
3		Debit	Credit	Debit	Credit	Debit	Credit
4	Cash	18.00
5	Accounts Receivable	90.00
6	Supplies	14.00
7	Prepaid Insurance	14.00
8	Land	198.00
9	Equipment	53.00
10	Accumulated Depreciation-Equipment		7.00
11	Accounts Payable		37.00
12	Wages Payable		0.00
13	Common Stock		50.00
14	Retained Earnings		231.00
15	Dividends	5.00
16	Fees Earned		203.00
17	Wages Expense	108.00
18	Rent Expense	20.00
19	Insurance Expense	0.00
20	Utilities Expense	6.00
21	Supplies Expense	0.00
22	Depreciation Expense	0.00
23	Miscellaneous Expense	2.00
24	Totals	$528.00	$528.00

The data for year-end adjustments are as follows:

	Fees earned, but not yet billed, $13.
	Supplies on hand, $7.
	Insurance premiums expired, $7.
	Depreciation expense, $4.
	Wages accrued, but not paid, $2.

Enter the adjustment data, and place the balances in the Adjusted Trial Balance columns. Leave cells blank that do not require an entry.