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Appendix 1: Adjustment Data on an End-ofPeriod Spreadsheet Alert Security Services Co. offers security services to business clients. The trial balance for Alert Security Services Co. has been prepared on the end-ofperiod spreadsheet for the year ended October 31, 2018, shown below. Alert Security Services Co. End-ofPeriod Spreadsheet For the Year Ended October 31, 201B Unadjusted Trial Balance Adjustments Adjusted Trial Balance Account Title Dr. Cr. Dr. Cr. Dr. Cr. Cash 150 Accounts Receivable 400 Supplies 40 Prepaid Insumnce 60 Land 500 Equipment 200 Accum. DepnEquipment 20 Accounls Payable 180 Wages Payable 0 Common Stock 300 Retained Earnings 64D Dividends 40 Fees Earned 450 Wages Expense 100 Rent Expense 60 Insurance Expense 0 Utilities Expense 30 Supplies Expense 0 Depreciation Expense 0 Miscellaneous Expense 10 1,590 1,590 The data for year-end adjustments are as follows: Fees earned, but not yet billed, $40. Supplies on hand, $10. Insurance premiums expired, $50. Depreciation expense, $20. Wages accrued, but not paid, $20. EDP-957E\" Enter the adjustment data, and place the balances in the Adjusted Trial Balance columns. If a box does not require an entry, leave it blank. Enter all amounts as positive numbers. Account Title Cash Accoun's Receivable Supplies Prepaid insurance Land Equipment Accum. Depr Equipment Accoun's Payable Wages Payable Common Stodi Retained Earnings Dividends Fea Earned Wages Expense Rent Expense Insurance Expense Utilitia Expense Supplia Expense Depreciation Expense Miscellaneous Expense Totals Unadjusted Trial Balance 150 400 40 so 500 200 40 100 60 30 10 1,590 Debit Unadjusted Trial Balance 20 180 300 640 450 1,590 Alert Security Services Co. End-of-Period Spreadsheet (Work Sheet) For the Year Ended October 31, 2018 Credit Adjustments - Debit ll D IDEEIDEDEDDDDDDDDDDEED Adjustment - Credit IDEDDDUDDEDDDEDEDDEDDD IDEEEEEEEUDDDDDDEEEEEE Adjusted Trial Balance Debit Adjusted Trial Balance Credit 490 IUEUUUUUUIUEEEEEUDUUUU