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 Equipment Dividends (3) 19,700 (9) 2,700 (1) 27,400|(2) 1,900 (7) 10,950 (3) 3,550 (4) 3,000 (6) 8,200 (9) 2,700 Accounts Receivable Accounts Payable Service Revenue (5) 14,800|(7) 10,950 (6) 8,200|(3) 16,150 (5) 14,800 Supplies Common Stock Operating Expenses (2) 1,900 (8) 1,100 (1) 27,400 (4) 3,000 (8) 1,1001 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 artiuunt box, leave it blank. Napa Tours Co. Unadjusted Trial Balance April 30, 2018 Debit Balances Credit Balances Common Stock 27,400 b. Based upon the unadjusted trial balance, determine the net income ar net loss