Chapter 4, Problem 4.22EX

Appendix 1

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 has been prepared on the following end-of-period spreadsheet for the year ended October 31, 2018:

Alert Security Services Co. End-of-Period Spreadsheet For the Year Ended October 31, 2018
Account Title	Unadjusted Trial Balance		Adjustments		Adjusted Trial Balance
	Dr.	Cr.	Dr.	Cr.	Dr.	Cr.
Cash	12
Accounts Receivable	90
Supplies	8
Prepaid Insurance	12
Land	190
Equipment	50
Accum. Depr.—Equipment		4
Accounts Payable		36
Wages Payable		0
Common Stock		50
Retained Earnings		210
Dividends	8
Fees Earned		200
Wages Expense	110
Rent Expense	12
Insurance Expense	0
Utilities Expense	6
Supplies Expense	0
Depreciation Expense—Equip.	0
Miscellaneous Expense	2
	500	500

The data for year-end adjustments are as follows:

A. Fees earned, but not yet billed, $13.

B. Supplies on hand, $4.

C. Insurance premiums expired, $10.

D. Depreciation expense, $3.

E. Wages accrued, but not paid, $1.

Enter the adjustment data, and place the balances in the Adjusted Trial Balance columns.