Trial balance \( \frac{\text { Equipment }}{\hline \text { (3) } 28,800} \) Service Revenue \begin{tabular}{l|ll} \hline & (5) 21,600 \end{tabular} \begin{tabular}{l|ll} \multicolumn{3}{c}{ Common Stock } \\ \hline & (1) & 40,000 \end{tabular} Operating Expenses \begin{tabular}{ll} \hline (4) & 4,400 \\ (8) & 1,600 \end{tabular} Crazy Mountain Tours Co. b. Based upon the unadjusted trial balance, determine the net income or net loss. $