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, 2016 shown below.

The data for year-end adjustments are as follows:

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

- Supplies on hand, $4.

- Insurance premiums expired, $10.

- Depreciation expense, $3.

- Wages accrued, but not paid, $1.

Required: In the table below, enter the adjustment data, and place the balances in the Adjusted Trial Balance columns.

Alert Security Services Co.
End-of-Period Spreadsheet
For the Year Ended October 31, 2016
Unadjusted Trial Balance Adjustments Adjusted Trial Balance
Debit Credit Debit Credit Debit Credit
Cash 12
Accounts receivable 90
Supplies 8
Prepaid insurance 12
Land 190
Equipment 50
Accum. Depreciation - Equipment 4
Accounts payable 36
Wages payable 0
Brenda Schultz, Capital 260
Brenda Schultz, Drawing 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