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, 2013: 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 93 Accounts Receivable 248 25 Supplies Prepaid Insurance 37 Land 310 Equipment 124 Accum. Depr.-Equipment 12 Accounts Payable 112 ges ble 0 Common Stock 190 Retained Earnings 393 Dividends 25 Fees Earned 279 Wages Expense 62 Rent Expense 37 Insurance Expense Utilities Expense 19 Supplies Expense Depreciation Expense-Equip. 0 Miscellaneous Expense 6 986 986 The data for year-end adjustments are as follows: a. Fees earned, but not yet billed, $25. b. Supplies on hand, $13. 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. Enter all amounts as positive 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 93 Accounts Receivable 248 Supplies 25 Prepaid Insurance 37 Land 310 124 Equipment Accum. Depr.- Equipment 12 Accounts Payable 112 Wages Payable Common Stock 190 Retained Earnings 393 Dividends 25 Fees Earned 279 Wages Expense 62 Rent Expense 37 Wages Expense 62 Rent Expense 37 Insurance Expense 0 Utilities Expense 19 0 0 Supplies Expense Depreciation Expense -Equip. Miscellaneous Expense 1000 DO DDDD budd 6 Totals 986 986 986