Southwest Tours Co. is a travel agency. The nine transactions recorded by Southwest Tours during April 2014, its first month of operations, are indicated in the following T accounts:

Cash			Equipment			Mickey O'Dell, Drawing
(1) 30,300	(2) 2,100		(3) 21,800			(9) 3,000
(7) 12,100	(3) 3,900
	(4) 3,350
	(6) 9,100
	(9) 3,000

Accounts Receivable			Accounts Payable			Service Revenue
(5) 16,350	(7) 12,100		(6) 9,100	(3) 17,900			(5) 16,350

Supplies			Mickey O'Dell, Capital			Operating Expenses
(2) 2,100	(8) 1,200			(1) 30,300		(4) 3,350
						(8) 1,200

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.

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