EX 4-24 Adjustment data on an end-of-period spreadsheet (work sheet)
Zeidman Security Services Co. offers security services to business clients. The trial balance for Zeidman Security Services Co. has been prepared on the end-of-period spreadsheet (work sheet) for the year ended July 31, 2012, shown below.
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Zeidman Security Services Co. |
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End-of-Period Spreadsheet (Work Sheet) |
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For the Year Ended July 31, 2012 |
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Unadjusted |
Adjusted |
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Trial Balance |
Adjustments |
Trial Balance |
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Account Title |
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Cash |
12 |
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Accounts Receivable |
80 |
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Supplies |
8 |
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Prepaid Insurance |
12 |
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Land |
100 |
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Equipment |
40 |
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Accum. Depr.—Equipment |
k |
4 |
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Accounts Payable |
k |
36 |
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Wages Payable |
K |
0 |
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Alex Zeidman, Capital |
K |
170 |
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Alex Zeidman, Drawing |
8 |
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Fees Earned |
K |
90 |
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Wages Expense |
20 |
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Rent Expense |
12 |
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Insurance Expense |
0 |
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Utilities Expense |
6 |
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Supplies Expense |
0 |
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Depreciation Expense |
0 |
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Miscellaneous Expense |
2 |
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300 |
300 |
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The data for year-end adjustments are as follows:
a. Fees earned, but not yet billed, $9.
b. Supplies on hand, $3.
c. Insurance premiums expired, $8.
d. Depreciation expense, $4.
e. Wages accrued, but not paid, $1.
Enter the adjustment data, and place the balances in the Adjusted Trial Balance columns.