Trial Balance Rocky Mountain Tours Co. is a travel agency. The nine transactions recorded by Rocky Mountain Tours during June 20Y2, its first month of operations, are indicated in the following T accounts: Dividends Equipment (3) 15,000 (9) 1,500 Cash (1) 40,000 (2) 4,000 (7) 13,100(3) 5,000 (4) 6,175 (6) 6,000 (9) 1,500 Service Revenue Accounts Receivable (5) 20,500 (7) 13,100 Accounts Payable (6) 6,000 (3) 10,000 (5) 20,500 Common Stock Supplies (2) 4,000 (8) 2,200 (1) 40,000 Operating Expenses (4) 6,175 (8) 2,200 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. Rocky Mountain Tours Co. Unadjusted Trial Balance June 30, 2012 Debit Balances Credit Balances b. Based upon the unadjusted trial balance, determine the net income or net loss