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. In addition, the data for year-end adjustments are as follows:

a) Fees earned, but not yet billed, $25.

b) Supplies on hand, $6.

c) Insurance premiums expired, $31.

d) Depreciation expense, $12.

e) Wages accrued, but not paid, $12.

Enter the adjustment data, and place the balances in the Adjusted Trial Balance columns. If a 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, 2019 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Account Title Dr Cr Dr Cr Dr Cash Accounts Receivable Supplies Prepaid Insurance Land 93 248 25 37 310 124 Equipment Accum. Depr.-Equipment Accounts Payable Wages Payable Brenda Schultz, Capital Brenda Schultz, Drawing Fees Earned Wages Expense Rent Expense Insurance Expense Utilities Expense Supplies Expense Depreciation Expense Miscellaneous Expense Totals 12 112 S83 25 279 62 37 19 986 986