2. Accounts and their balances from the adjusted Trial Balance of Active Runner Store for the year ended December 31, 2020 are below: (Total 15 marks) * Active Runner Store Adjusted Trial Balance For the year ended December 31, 2020 Account Debit Accounts Payable Credit $ 4,000.00 Accounts receivable $ 8,500.00 Accumulated amortization, equipment $ 9,000.00 Amortization expense, equipment $ 4,500.00 Sales Discounts $ 400.00 Cash $ 1,200.00 Cost of Goods Sold $76,000.00 Equipment $75,110.00 Insurance expense $ 350.00 Interest expense $ 140.00 Richard Roland, capital $ 32,500.00 Richard Roland, withdrawals $ 1,200.00 Inventory $ 2,100.00 Notes payable $ 3,000.00 Rent expense $ 660.00 Rent revenue $ 1,200.00 Salaries expense $ 2,700.00 Sales $125,000.00 Sales returns and allowances $ 1,400.00 Supplies $ 350.00 Supplies expense, store $ 90.00 $174,700 $174,700 a. Use the information above to prepare a multi-step income statement for the year ended December 31, 2020 (6 marks) b. Prepare the Statement of Changes in Equity and a Classified Balance Sheet (5 marks) c. Prepare the necessary closing entries at December 31, 2020 (4 marks)