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 following T accounts: Cash (1) 50,000 (2) 3,400 (7) 8,700 (3) 5,000 (4) 4,850 (6) 2,500 (9) 1,000 Accounts Receivable (5) 18,200 (7) 8,700 Supplies (2) 3,400 (8) 1,100 Equipment (3) 15,000 Accounts Payable (6) 2,500 (3) 10,000 Common Stock (1) 50,000 Dividends (9) 1,000 Service Revenue (5) 18,200 Operating Expenses (4) 4,850 (8) 1,100 Required: A. Prepare an unadjusted trial balance. B. Based upon the unadjusted trial balance, determine the net income or net loss.