Based upon the data presented in Exercise 2-13,

(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.

In Exercise 2-13

Equipment Dividends (1) 50,000 (2) 8,700 (3) 3,400 (3) 5,000 1,000 0 Accounts Recelvable Accounts Payable Service Revenue 18,200 (7) 8,700 (6) 2,500 (3) 10,000 18,200 Supplles 3,400 (8) Common Stock Operating Expenses 1,100 50,000 (4) 4,850 1,100