Appendix 1: Adjustment Data on an End-of-Period Spreadsheet Alert Security Services Co. offers security services to business clients. The trial balance for Alert Security Services has been prepared on the following end-of-period spreadsheet for the year ended October 31, 20Y3: Alert Security Services Co. End-of-Period Spreadsheet For the Year Ended October 31, 20Y3 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Account Title Dr. Cr. Dr. Cr. Dr. Cr. Cash 27 Accounts Receivable 72 Supplies 7 Prepaid Insurance 11 Land 90 Equipment 36 4 32 Accum. Depr.-Equipment Accounts Payable Wages Payable Common Stock 0 50 Retained Earnings 119 Dividends 7 Fees Earned 81 Wages Expense 18 Rent Expense 11 Insurance Expense 0 Utilities Expense 5 Supplies Expense 0 Depreciation Expense-Equip. 0 Miscellaneous Expense 2 286 286 286 The data for year-end adjustments are as follows: a. Fees earned, but not yet billed, $7. b. Supplies on hand, $4. C. Insurance premiums expired, $9. d. Depreciation expense, $4. e. Wages accrued, but not paid, $4. blank. Enter all amounts as positive Enter the adjustment data, and place the balances in the Adjusted Trial Balance columns. If a box does not require an entry, leave numbers. Alert Security Services Co. End-of-Period Spreadsheet (Work Sheet) For the Year Ended October 31, 20Y3 Unadjusted Trial Adjustments - Adjustments - Balance Credit Debit Credit Account Title Unadjusted Trial Balance Debit Adjusted Trial Balance Debit Adjusted Trial Balance Credit Cash 27 Accounts Receivable 72 Supplies 7 Prepaid Insurance 11 Land 90 36 Equipment Accum. Depr.- Equipment 4 32 Accounts Payable Wages Payable 0 Common Stock 50 Retained Earnings 119 Dividends 7 81 Fees Earned Wages Expense 18 Inll Rent Expense 11 Insurance Expense 0 Utilities Expense 5 0 Supplies Expense Depreciation Expense -Equip. 0 Miscellaneous Expense NI B Totals