Appendix 1: Closing Entries From an End-of-Period Spreadsheet Alert Security Services Co. offers security services to business clients. Alert Security Services Co End-of-Period Spreadsheet For the Year Ended October 31, 2018 Adjusted Trial Balance Income Statement Balance Sheet Account Title Dr. Cr. Dr. Cr. Dr. Cr. Cash Accounts Receivable Supplies Prepaid Insurance Land Equipment Accum. Depr. Equipment Accounts Payable Wages Payable Common Stock Retained Earnings Dividends Fees Earned Wages Expense Rent Expense Insurance Expense Utilities Expense Supplies Expense Depreciation Expense - Equip Miscellaneous Expense 505 3,705 168 126 4,210 1,684 337 1,516 168 80 7,244 337 4,126 1,010 505 421 295 253 168 84