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, 20Y5. In addition, the data for year-end adjustments are as follows:

1. Fees earned but not yet billed, $13.
2. Supplies on hand, $4.
3. Insurance premiums expired, $10.
4. Depreciation expense, $3.
5. 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, 20Y5
	Unadjusted Trial Balance					Adjustments			Adjusted Trial Balance
Account Title	Dr.		Cr.			Dr.	Cr.		Dr.	Cr.
Cash	12
Accounts Receivable	90
Supplies	8
Prepaid Insurance	12
Land	190
Equipment	50
Accumulated Depreciation			4
Accounts Payable			36
Wages Payable			0
Brenda Schultz, Capital			260
Brenda Schultz, Drawing	8
Fees Earned			200
Wages Expense	110
Rent Expense	12
Insurance Expense	0
Utilities Expense	6
Supplies Expense	0
Depreciation Expense	0
Miscellaneous Expense	2
Totals	500		500