Napa Tours Co, is a travel agency. The nine transactions recorded by Napa Tours during April 2018, its first month of operations, are indicated in the followi T accounts: Cash Equipment Dividends (1) 50,000 () 3,400 (3 15,000 (9) 1,000 (7) 8,700 (3) 5,000 (4) 4,850o (6) 2,500 (9) 1,000 Accounts Receivable Accounts Payable Service Revenue (5) 18,200 (7) 8,700 (6) 2,500 (3) 10,000 (5) 18,200 Supplies Common Stock Operating Expenses (1) 50,000 4 4,850 (8) 1,100 (2) 3,400 (8) 1,100