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. Dr. Cr. Cr. Cash 75 Accounts Receivable 200 20 Supplies Prepaid Insurance Land 30 250 100 Equipment Accum. Depr.-Equipment 10 90 0 Accounts Payable Wages Payable Common Stock Retained Earnings Dividends 150 320 20 Fees Earned 225 Wages Expense 50 Rent Expense 30 0 Insurance Expense Utilities Expense 15 0 Supplies Expense Depreciation Expense-Equip. Miscellaneous Expense 0 5 795 795 The data for year-end adjustments are as follows: a. Fees earned, but not yet billed, $20. b. Supplies on hand, $10. c. Insurance premiums expired, $25. d. Depreciation expense, $10. e. Wages accrued, but not paid, $10. 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 Balance Debit Unadjusted Trial Balance Credit Adjustments - Debit Adjustments - Credit Adjusted Trial Balance Debit Adjusted Trial Balance Credit 75 Account Title Cash Accounts Receivable 200 Supplies 20 Prepaid Insurance 30 Land 250 Equipment 100 Accum. Depr.-Equipment 10 Accounts Payable 90 Wages Payable 0 Common Stock 150 Retained Earnings 320 Dividends 20 Fees Earned 225 Wages Expense 50 Rent Expense 30 Insurance Expense 0 Utilities Expense 15 Supplies Expense 0 Depreciation Expense-Equip. 0 Miscellaneous Expense 5 Totals 795 795