Trial Balance Napa Tours Co. is a travel agency. The nine transactions recorded by Napa Tours during April 2018, its first month of operations, are indicated in the following T accounts:

1. Cash			Equipment			Dividends
   (1) 23,200	(2) 1,600		(3) 16,700			(9) 2,300
   (7) 9,300	(3) 3,000
   	(4) 2,550
   	(6) 6,950
   	(9) 2,300

   Accounts Receivable			Accounts Payable			Service Revenue
   (5) 12,550	(7) 9,300		(6) 6,950	(3) 13,700			(5) 12,550

   Supplies			Common Stock			Operating Expenses
   (2) 1,600	(8) 950			(1) 23,200		(4) 2,550
   						(8) 950

1. Prepare an A summary listing of the titles and balances of accounts in the ledger prior to the posting of adjusting entries.unadjusted trial balance. List all the An accounting form that is used to record the increases and decreases in each financial statement item.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.

   Napa Tours Co.
   Unadjusted Trial Balance
   April 30, 2018
   	Debit Balances	Credit Balances
   Cash Accounts Payable Cash Common Stock Dividends Operating Expenses Service Revenue
   Accounts Payable Accounts Receivable Common Stock Dividends Operating Expenses Service Revenue
   Accounts Payable Common Stock Dividends Operating Expenses Service Revenue Supplies
   Accounts Payable Equipment Common Stock Dividends Operating Expenses Service Revenue
   Accounts Payable Accounts Receivable Equipment Common Stock Dividends Service Revenue Supplies
   Accounts Receivable Equipment Common Stock Dividends Operating Expenses Service Revenue Supplies
   Accounts Payable Accounts Receivable Equipment Dividends Operating Expenses Service Revenue Supplies
   Accounts Payable Accounts Receivable Cash Dividends Operating Expenses Service Revenue Supplies
   Accounts Receivable Cash Common Stock Equipment Operating Expenses Service Revenue Supplies

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

   • Net income or Net loss
   $_____________