National Park Tours Co. is a travel agency. The nine transactions recorded by National Park Tours during May 2019, its first month of operations, are indicated in the followingT accounts:

Cash			Equipment			Beth Worley, Drawing
(1) 32,000	(2) 2,250		(3) 23,000			(9) 3,200
(7) 12,800	(3) 4,150
	(4) 3,500
	(6) 9,600
	(9) 3,200

Accounts Receivable			Accounts Payable			Fees Earned
(5) 17,300	(7) 12,800		(6) 9,600	(3) 18,850			(5) 17,300

Supplies			Beth Worley, Capital			Operating Expenses
(2) 2,250	(8) 1,300			(1) 32,000		(4) 3,500
						(8) 1,300

a. Prepare an unadjusted trial balance, listing the accounts in their proper order. Place the amounts in the proper columns. If an entry is not required in an amount box, leave it blank.

National Park Tours Co.
Unadjusted Trial Balance
May 31, 2019
	Debit Balances	Credit Balances
Cash
Accounts Receivable
Supplies
Equipment
Accounts Payable
Beth Worley, Capital
Beth Worley, Drawing
Fees Earned
Operating Expenses

b. Based upon the unadjusted trial balance, determine the net income or net loss. $

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b. Consider the accounts involved in determining net income or net loss.