Appendix: 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 Co$.$ has been prepared on the following end$-$of$-$period spreadsheet for the year ended October $31,20$Y$5.$ In addition, the data for year$-$end adjustments are as follows:

a$.$ Fees earned but not yet billed, $$13.$

b$.$ Supplies on hand, $$4.$

c$.$ Insurance premiums expired, $$10.$

d$.$ Depreciation expense, $$3.$

e$.$ Wages accrued but not paid, $$1.$

Enter the adjustment data and place the balances in the Adjusted Trial Balance columns. If an amount box does not require an entry, leave it blank.

Alert Security Services Co$.$

End$-$of$-$Period Spreadsheet $($Work Sheet$)$

For the Year Ended October $31,20$ Y$5$