The data for year-end adjustments are as follows:

1. Fees earned, but not yet billed, $26.
2. Supplies on hand, $6.
3. Insurance premiums expired, $32.
4. Depreciation expense, $13.
5. Wages accrued, but not paid, $13.

Alert Security Services Co. offers security services to business clients. The trial balance for Alert Security Services Co. has been prepared on the end-of-period spreadsheet for the year ended October 31, 2018, shown below. Alert Security Services Co. End-of-Period Spreadsheet For the Year Ended October 31, 2018 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Account Title Dr. Dr Cr. Dr. Cr Cr Cash 96 256 Accounts Receivable Supplies 26 Prepaid Insurance 38 Land 320 Equipment 128 Accum. Depr.-Equipment 13 Accounts Payable 115 Wages Payable 0 190 Common Stock Retained Earnings 411 Dividends 26 Fees Earned 288 Wages Expense 64 Rent Expense 38 Insurance Expense Utilities Expense 19 Supplies Expense C Depreciation Expense C Miscellaneous Expense 6 1,017 1,017 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. Alert Security Services Co. End-of-Period Spreadsheet (Work Sheet) For the Year Ended October 31, 2018 Adjusted Trial Balance Debit Unadjusted Trial Balance Debit Unadjusted Trial Balance Credit Adjustments Debit Adjustments Credit Adjusted Trial Balance Credit Account Title Cash Accounts Receivable 256 Supplies 26 Prepaid Insurance 38 Land 320 Equipment 128 Accum. Depr.- Equipment 13 Accounts Payable 115 Wages Payable 0 Common Stock 190 Retained Earnings 411 Dividends 288 Fees Earned Wages Expense 64 Rent Expense 38 Insurance Expense 0 Utilities Expense 10 Supplies Expense 0 Depreciation Expense 6 Miscellaneous Expenser 1,017 1.017 Totals 26