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		66
Accounts Receivable		176
Supplies		18
Prepaid Insurance		26
Land		220
Equipment		88
Accum. Depr.Equipment					9
Accounts Payable					79
Wages Payable					0
Common Stock					130
Retained Earnings					283
Dividends		18
Fees Earned					198
Wages Expense		44
Rent Expense		26
Insurance Expense		0
Utilities Expense		13
Supplies Expense		0
Depreciation ExpenseEquip.		0
Miscellaneous Expense		4
		699			699

The data for year-end adjustments are as follows:

1. Fees earned, but not yet billed, $18.
2. Supplies on hand, $9.
3. Insurance premiums expired, $22.
4. Depreciation expense, $9.
5. Wages accrued, but not paid, $9.

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. Enter all amounts as positive numbers.

Alert Security Services Co.
End-of-Period Spreadsheet (Work Sheet)
For the Year Ended October 31, 20Y3
Account Title	Unadjusted Trial Balance Debit	Unadjusted Trial Balance Credit	Adjustments - Debit	Adjustments - Credit	Adjusted Trial Balance Debit	Adjusted Trial Balance Credit
Cash	66
Accounts Receivable	176
Supplies	18
Prepaid Insurance	26
Land	220
Equipment	88
Accum. Depr.Equipment		9
Accounts Payable		79
Wages Payable		0
Common Stock		130
Retained Earnings		283
Dividends	18
Fees Earned		198
Wages Expense	44
Rent Expense	26
Insurance Expense	0
Utilities Expense	13
Supplies Expense	0
Depreciation ExpenseEquip.	0
Miscellaneous Expense	4
Totals	699	699