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Business, 07.03.2020 05:42 laqu33n021
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 Debit Credit Debit Credit Debit Credit
Cash 12
Accounts Receivable 90
Supplies 8
Prepaid Insurance 12
Land 190
Equipment 50
Accum. Depr.—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
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.
Enter the adjustment data, and place the balances in the Adjusted Trial Balance columns. Leave cells blank that do not require an entry.
Enter the adjustment data, and place the balances in the Adjusted Trial Balance columns. Leave cells blank that do not require an entry.
Alert Security Services Co.
End-of-Period Spreadsheet
For the Year Ended October 31, 2016
1
Unadjusted
Unadjusted
Adjusted
Adjusted
2
Trial Balance
Trial Balance
Adjustments
Adjustments
Trial Balance
Trial Balance
3
Debit
Credit
Debit
Credit
Debit
Credit
4
Cash
12.00
5
Accounts Receivable
90.00
6
Supplies
8.00
7
Prepaid Insurance
12.00
8
Land
190.00
9
Equipment
50.00
10
Accumulated Depreciation-Equipment
4.00
11
Accounts Payable
36.00
12
Wages Payable
0.00
13
Brenda Schultz, Capital
260.00
14
Brenda Schultz, Drawing
8.00
15
Fees Earned
200.00
16
Wages Expense
110.00
17
Rent Expense
12.00
18
Insurance Expense
0.00
19
Utilities Expense
6.00
20
Supplies Expense
0.00
21
Depreciation Expense
0.00
22
Miscellaneous Expense
2.00
23
Totals
$500.00
$500.00
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