ATS Company Adjusted Trial Balance December 31, 2019 Account Name Debit Credit Cash 28.800 Accounts Receivable 30.600 Store Supplies Inventory 4.140 Equipment 131.400 Accumulated Depreciation, Equipment 31.140 Accounts Payable 21.600 Notes Payable 46.800 Capital 117.000 Withdrawals 11.700 Service Revenue 189.000 Store Supplies Expense 36.900 Insurance Expense 28.800 Salaries Expense 36.000 Delivery Expense 23.400 Utilities Expense 21.600 Interest Expense 25.200 Depreciation Expense, Equipment 27.000 Totals 405.540 405.540 Required: a. Journalize closing entries for ATS Company (20 POINTS) b. Prepare an Income Statement and a Balance Sheet for ATS Company (12 POINTS) For the toolbar, press ALT+F10 (PC) or ALT+FN+F10 (Mac)