Emerald Tours Co. Unadjusted Trial Balance May 31, 2015 Debit Balances Credit Balances Cash 89.500 Accounts Receivable 5,370 Supplies 310 Equipment 10,350 Accounts Payable 4,790 Mary Silva, Capital 97.000 3,200 > Mary Silva, Drawing Fees Earned Operating Expenses 15,910 8.970 117.700 117.700 b. Based upon the unadjusted trial balance, determine the net income or net loss. Net income 3,200 X