FIN ENPeriou presne For the Year Ended October 31, 2013 Adjusted Trial Balance Income Statement Balance Sheet Account Title Dr. Cr. Dr. Cr Dr. Cr. Cash 12 103 Accounts Receivable Supplies 4 Prepaid Insurance 2 Land 190 50 7 Equipment Accum. Depr.-Equipment Accounts Payable Wages Payable Common Stock 36 50 Retained Earnings 210 Dividends 8 Fees Earned 213 111 Wages Expense Rent Expense Insurance Expense 12 10 Utilities Expense 6 4 Supplies Expense Depreciation Expense-Equip. Miscellaneous Expense 3 2 517 517 517 517 Prepare the closing entries for Alert Security Services Co. If an amount box does not require an entry, leave it blank. Oct. 31 111 Oct. 31