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:

1. Cash			Equipment			Dividends
   (1) 33,700	(2) 2,350		(3) 24,300			(9) 3,400
   (7) 13,500	(3) 4,350
   	(4) 3,700
   	(6) 10,100
   	(9) 3,400

   Accounts Receivable			Accounts Payable			Service Revenue
   (5) 18,200	(7) 13,500		(6) 10,100	(3) 19,950			(5) 18,200

   Supplies			Common Stock			Operating Expenses
   (2) 2,350	(8) 1,350			(1) 33,700		(4) 3,700
   						(8) 1,350

1. Prepare the nine journal entries from which the The process of transferring the debits and credits from the journal entries to the accounts.postings were made. If an amount box does not require an entry, leave it blank

1. (1)	Cash Accounts Payable Accounts Receivable Cash Common Stock Dividends Equipment Operating Expenses Service Revenue Supplies
   	Cash Accounts Payable Accounts Receivable Cash Common Stock Dividends Equipment Operating Expenses Service Revenue Supplies
   (2)	Accounts Receivable Accounts Payable Accounts Receivable Cash Common Stock Dividends Equipment Operating Expenses Service Revenue Supplies
   	Accounts Receivable Accounts Payable Accounts Receivable Cash Common Stock Dividends Equipment Operating Expenses Service Revenue Supplies
   (3)	Supplies Accounts Payable Accounts Receivable Cash Common Stock Dividends Equipment Operating Expenses Service Revenue Supplies
   	Supplies Accounts Payable Accounts Receivable Common Stock Dividends Equipment Operating Expenses Service Revenue Supplies
   	Supplies Accounts Receivable Cash Common Stock Dividends Equipment Operating Expenses Service Revenue Supplies
   (4)	Equipment Accounts Payable Accounts Receivable Cash Common Stock Dividends Equipment Operating Expenses Service Revenue Supplies
   	Equipment Accounts Payable Accounts Receivable Cash Common Stock Dividends Equipment Operating Expenses Service Revenue Supplies
   (5)	Accounts Payable Accounts Payable Accounts Receivable Cash Common Stock Dividends Equipment Operating Expenses Service Revenue Supplies
   	Accounts Payable Accounts Payable Accounts Receivable Cash Common Stock Dividends Equipment Operating Expenses Service Revenue Supplies
   (6)	Common Stock Accounts Payable Accounts Receivable Cash Common Stock Dividends Equipment Operating Expenses Service Revenue Supplies
   	Common Stock Accounts Payable Accounts Receivable Cash Common Stock Dividends Equipment Operating Expenses Service Revenue Supplies
   (7)	Dividends Accounts Payable Accounts Receivable Cash Common Stock Dividends Equipment Operating Expenses Service Revenue Supplies
   	Dividends Accounts Payable Accounts Receivable Cash Common Stock Dividends Equipment Operating Expenses Service Revenue Supplies
   (8)	Service Revenue Accounts Payable Accounts Receivable Cash Common Stock Dividends Equipment Operating Expenses Service Revenue Supplies
   	Service Revenue Accounts Payable Accounts Receivable Cash Common Stock Dividends Equipment Operating Expenses Service Revenue Supplies
   (9)	Operating Expenses Accounts Payable Accounts Receivable Cash Common Stock Dividends Equipment Operating Expenses Service Revenue Supplies
   	Operating Expenses Accounts Payable Accounts Receivable Cash Common Stock Dividends Equipment Operating Expenses Service Revenue Supplies