Rocky Mountain Tours Co. is a travel agency. The nine transactions recorded by Rocky Mountain Tours during June 20Y2, its first month of operations, are indicated in the following T accounts: Cash Equipment Dividends (3) 15,000 (9) 1,500 (1) 40,000 (2) 4,000 (7) 13,100 (3) 5,000 |(4) 6,175 (6) 6,000 (9) 1,500 Accounts Receivable Service Revenue Accounts Payable (6) 6,000|(3) 10,000 (5) 20,500 (7) 13,100 (S) 20,500 Supplies Common Stock (2) 4,000 (6) 2,200 Operating Expenses (4) 6.175 (1) 40,000 (B) 2,200 a. Prepare an unadjusted trial balance. List all the accounts in the order of Assets, Liabilities, Stockholders' equity, Revenues, and expenses. Place the amounts in the proper columns. If an entry is not required in an amount box, leave it blank. Rocky Mountain Tours Co. Unadjusted Trial Balance June 30, 20Y2 Debit Balances Credit Balances Cash Accounts Receivable Supplies Equipment Accounts Payable Common Stock Dividends Service Revenue Operating Expenses b. Based upon the unadjusted trial balance, determine the net income or net loss. Net income