Journal Entries Napa Tours Co. a travel agency. The nine transactions recorded by Napa Tours during April 2018, its first month of operations, are indicated in the following T accounts: Cash Equipment Dividends (1) 36,100 (2) 2,550 (3) 26,000 (9) 3,600 (7) 14,450 (3) 4,700 (4) 3,950 (6) 10,850 (9) 3,600 Accounts Receivable Accounts Payable Service Revenue (5) 19,500 (7) 14,450 (6) 10,850 (3) 21,300 (5) 19,500 Supplies Common Stock Operating Expenses (2) 2,550 (8) 1,450 (1) 36,100 (4) 3,950 (8) 1,450 Prepare the nine journal entries from which the postings were made. If an amount box does not require an entry, leave it blank. (1) Cash 36,100 Accounts Receivable 14,450 (2) Supplies 2,550 Equipment 26,000 Accounts Payable (3) 10,850 21,300 Common Stock 36.100 (2) Supplies 2,550 Equipment 26,000 Accounts Payable (3) 10,850 21,300 Common Stock 36,100 Dividends 3,600 (4) Service Revenue Operating Expenses 19,500 3,950 (5) Service Revenue 19,500 (6) Operating Expenses (7)