Rocky Mountain Tours Co. is a travel agency. The nine transactions recorded by Rocky Mountain Tours during June 2012, its first month of operations, are indicated in the following T accounts: Cash Equipment Dividends (1) 30,500 (2) 2,150 (3) 22,000 (9) 3,100 (7) 12,200|(3) 3,950 (4) 3,350 (6) 9,150 (9) 3,100 Service Revenue Accounts Receivable (5) 16,450 (7) 12,200 Accounts Payable (6) 9,150 (3) 18,050 (5) 16,450 Common Stock Supplies (2) 2,150 (8) 1,200 (1) 30,500 Operating Expenses (4) 3,350 (8) 1,200 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, 2012 Debit Balances Credit Balances Accounts Payable Cash Common Stock Dividends Operating Expenses Service Revenue b. Based upon the unadjusted trial balance, determine the net income or net loss