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, 2019:

Alert Security Services Co.

End-of-Period Spreadsheet

For the Year Ended October 31, 2019

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	18.00
5	Accounts Receivable	86.00
6	Supplies	14.00
7	Prepaid Insurance	16.00
8	Land	182.00
9	Equipment	59.00
10	Accumulated Depreciation-Equipment		4.00
11	Accounts Payable		33.00
12	Wages Payable		0.00
13	Brenda Schultz, Capital		264.00
14	Brenda Schultz, Drawing	6.00
15	Fees Earned		210.00
16	Wages Expense	112.00
17	Rent Expense	11.00
18	Insurance Expense	0.00
19	Utilities Expense	5.00
20	Supplies Expense	0.00
21	Depreciation Expense	0.00
22	Miscellaneous Expense	2.00
23	Totals	$511.00	$511.00

The data for year-end adjustments are as follows:

	Fees earned but not yet billed, $12.
	Supplies on hand, $7.
	Insurance premiums expired, $8.
	Depreciation expense, $5.
	Wages accrued but not paid, $3.

Prepare the adjusting entries for Alert Security Services Co. Refer to the Chart of Accounts for correct wording of account titles.

Adjusting entries from an end-of-period spreadsheet Instructions Chart of Accounts Journal Journal Prepare the adjusting entries for Alert Security Services Co. Refer to the Chart of Accounts for correct wording of account titles. PAGE 10 JOURNAL ACCOUNTING EQUATION DATE POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY DESCRIPTION Adjusting Entries 1 2 3 4 5 6 7 8 9 10 11