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,   2016:

 

 

 

 

Alert Security Services Co. End-of-Period  Spreadsheet

For the Year Ended October 31, 2016

Unadjusted

Trial Balance                                Adjustments

Adjusted Trial Balance

 

                                                                                                                                                           

Account Title                                                         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                                      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.