ppendix 1: Closing Entries 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, 2018 Adjusted Trial Balance Income Statement Balance Sheet Account Title Dr. Cr. Dr. Cr. Dr. Cr. 406 2,974 135 101 3,380 1,352 Cash Accounts Receivable Supplies Prepaid Insurance Land Equipment Accum. Depr. Equipment Accounts Payable Wages Payable Common Stock 270 1,217 135 80 5,802 Retained Earnings 270 Dividends Fees Earned Wages Expense 3,312 811