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
(1) 32,800	(2) 2,300		(3) 23,600			(9) 3,300
(7) 13,100	(3) 4,250
	(4) 3,600
	(6) 9,850
	(9) 3,300

Accounts Receivable			Accounts Payable			Service Revenue
(5) 17,700	(7) 13,100		(6) 9,850	(3) 19,350			(5) 17,700

Supplies			Common Stock			Operating Expenses
(2) 2,300	(8) 1,300			(1) 32,800		(4) 3,600
						(8) 1,300

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
	fill in the blank 34464b00106d00f_2	fill in the blank 34464b00106d00f_3
	fill in the blank 34464b00106d00f_5	fill in the blank 34464b00106d00f_6
	fill in the blank 34464b00106d00f_8	fill in the blank 34464b00106d00f_9
	fill in the blank 34464b00106d00f_11	fill in the blank 34464b00106d00f_12
	fill in the blank 34464b00106d00f_14	fill in the blank 34464b00106d00f_15
	fill in the blank 34464b00106d00f_17	fill in the blank 34464b00106d00f_18
	fill in the blank 34464b00106d00f_20	fill in the blank 34464b00106d00f_21
	fill in the blank 34464b00106d00f_23	fill in the blank 34464b00106d00f_24
	fill in the blank 34464b00106d00f_26	fill in the blank 34464b00106d00f_27
	fill in the blank 34464b00106d00f_28	fill in the blank 34464b00106d00f_29

b. Based upon the unadjusted trial balance, determine the net income or net loss. $fill in the blank 710ebf00ffc8ffc_2