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) 33,000 (2) 2,500 (7) 8,900 (3) 4,800 (4) 4,900 (6) 5,600 (9) 3,100 Accounts Receivable (5) 12,200 (7) 8,900 Supplies (2) 2,500 (8) 1,500 Equipment (3) 14,800 Accounts Payable (6) 5,600 (3) 10,000 Common Stock (1) 33,000 Dividends (9) 3,100 Service Revenue (5) 12,200 Operating Expenses (4) 4,900 (8) 1,500 Required: A. Prepare an unadjusted trial balance. B. Based upon the unadjusted trial balance, determine the net income or net loss.

ACCOUNT TITLE DEBIT CREDIT 1 Cash 2 Accounts Receivable 3 Supplies 4 Equipment 5 Accounts Payable 6 Common Stock 7 Dividends 8 Service Revenue 9 Operating Expenses 10 Totals