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

Account Title Cash Accounts Receivable Supplies Prepaid Insurance Land Equipment Accum. Depr-Equipment Accounts Payable Wages Payable Common Stock Retained Earnings Dividends Fees Earned Wages Expense Rent Expense Insurance Expense Utilities Expense Supplies Expense Depreciation Expense Miscellaneous Expense Alert Security Services Co. End-of-Period Spreadsheet For the Year Ended October 31, 2016 Unadjusted Trial Balance Adjustments Dr. Cr. Dr. Cr. 90 12 190 50 36 50 210 200 110 12 500 500 Adjusted Trial Balance Dr. Cr