Trial Balance Emerald Tours Co. is a travel agency. The nine transactions recorded by Emerald Tours during May 20Y5, its first month of operations, are indicated in the following T accounts: Cash (1) 31,800 (2) 2,250 Equipment (3) 22,900 Mary Silva, Drawing (9) 3,200 (7) 12,700 (3) 4,100 (4) 3,500 (6) 9,550 (9) 3,200 Accounts Receivable Accounts Payable Fees Earned (5) 17,150 (7) 12,700 (6) 9,550 (3) 18,800 (5) 17,150 Supplies (2) 2,250 (8) 1,250 Mary Silva, Capital (1) 31,800 Operating Expenses (4) 3,500 (8) 1,250 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.