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:

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 Laccounts: Cash 44,000 42 2,400 7,200 43 4,500 4,450 49 5,800 4/25 2,700 Accounts Receivable 12,400 11 7,200 48 Supplies 2,400 4/15 1,900 Equipment 14,400 Accounts Payable 5,800 43 9,900 Common Stock 44,000