Wyoming Tours Co. is a travel agency. The nine transactions recorded by Wyoming Tours during June 2016, its first month of operations, are indicated in the following T accounts:

Cash
(1)	45,000	(2)	2,500
(7)	7,700	(3)	4,800
		(4)	4,600
		(6)	5,300
		(9)	3,400

Equipment
(3)	13,900

Lorene Jones, Drawing
(9)	3,400

Accounts Receivable
(5)	12,400	(7)	7,700

Accounts Payable
(6)	5,300	(3)	9,100

Service Revenue
		(5)	12,400

Supplies
(2)	2,500	(8)	1,400

Lorene Jones, Capital
		(1)	45,000

Operating Expenses
(4)	4,600
(8)	1,400

	Required:
A.	Prepare an unadjusted trial balance, listing the accounts in their proper order.
B.	Based upon the unadjusted trial balance, determine the net income or net loss.