Credit ATS Company Adjusted Trial Balance December 31, 2019 Account Name Debit Cash 17.600 Accounts Receivable 18.700 Store Supplies Inventory 2.530 Equipment 80.300 Accumulated Depreciation, Equipment Accounts Payable Notes Payable Capital Withdrawals 7.150 Service Revenue Store Supplies Expense 22.550 Insurance Expense 17.600 Salaries Expense 22.000 Delivery Expense 14.300 Utilities Expense 13.200 Interest Expense 15.400 Depreciation Expense, Equipment 16.500 Totals 247.830 19.030 13.200 28.600 500 115.500 247.830 Required: a. Journalize closing entries for ATS Company (20 POINTS) b. Prepare an Income Statement and a Balance Sheet for ATS Company (12 POINTS)