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
	Unadjusted Trial Balance		Adjustments		Adjusted Trial Balance
Account Title	Debit	Credit	Debit	Credit	Debit	Credit
Cash	12
Accounts Receivable	90
Supplies	8
Prepaid Insurance	12
Land	190
Equipment	50
Accum. Depr.Equipment		4
Accounts Payable		36
Wages Payable		0
Brenda Schultz, Capital		260
Brenda Schultz, Drawing	8
Fees Earned		200
Wages Expense	110
Rent Expense	12
Insurance Expense	0
Utilities Expense	6
Supplies Expense	0
Depreciation Expense	0
Miscellaneous Expense	2
	500	500

The data for year-end adjustments are as follows:

	Fees earned, but not yet billed, $13.
	Supplies on hand, $4.
	Insurance premiums expired, $10.
	Depreciation expense, $3.
	Wages accrued, but not paid, $1.

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

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

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	12.00
5	Accounts Receivable	90.00
6	Supplies	8.00
7	Prepaid Insurance	12.00
8	Land	190.00
9	Equipment	50.00
10	Accumulated Depreciation-Equipment		4.00
11	Accounts Payable		36.00
12	Wages Payable		0.00
13	Brenda Schultz, Capital		260.00
14	Brenda Schultz, Drawing	8.00
15	Fees Earned		200.00
16	Wages Expense	110.00
17	Rent Expense	12.00
18	Insurance Expense	0.00
19	Utilities Expense	6.00
20	Supplies Expense	0.00
21	Depreciation Expense	0.00
22	Miscellaneous Expense	2.00
23	Totals	$500.00	$500.00