Appendix 1: Financial Statements 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, 2013 Adjusted Trial Balance Account Title Dr. Cash 571 Accounts Receivable 4,189 Supplies 190 Prepaid Insurance 143 Land 4.760 Equipment 1.904 Accum. Depr-Equipment Accounts Payable Wages Payable Common Stock Retained Earnings Dividends Fees Earned Income Statement Balance Sheet Cr. Dr. Cr. Dr. 381 1.714 190 40 8.241 201 4.665