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: Cash (1) 38,500 (2) 2,700 (7) 15,400 (3) 5,000 (4) 4,250 (6) 11,550 (9) 3,900 Equipment (3) 27,700 Dividends (9) 3,900 Accounts Receivable i Accounts Payable Service Revenue (5) 20,800 (7) 15,400 (6) 11,550 (3) 22,700 (5) 20,800 Supplies (2) 2,700 (8) 1,550 Common Stock Operating Expenses (1) 38,500 (4) 4,250 (8) 1,550 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. Napa Tours Co. Unadjusted Trial Balance April 30, 2018 Cash Accounts Receivable Supplies Equipment Accounts Payable Common Stock Dividends Service Revenue Operating Expenses Feedback Debit Balances Credit Balances b. Based upon the unadjusted trial balance, determine the net income or net loss. Net income