Question

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, $37.
2. Supplies on hand, $9.
3. Insurance premiums expired, $46.
4. Depreciation expense, $18.
5. Wages accrued but not paid, $18.

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	138
Accounts Receivable	368
Supplies	37
Prepaid Insurance	55
Land	460
Equipment	184
Accumulated Depreciation			18
Accounts Payable			166
Wages Payable			0
Brenda Schultz, Capital			865
Brenda Schultz, Drawing	37
Fees Earned			414
Wages Expense	92
Rent Expense	55
Insurance Expense	0
Utilities Expense	28
Supplies Expense	0
Depreciation Expense	0
Miscellaneous Expense	9
Totals	1,463		1,463

Answer 1