Listed below are the account balances from adjusted trial balance of ATS Company. ATS Company Adjusted Trial Balance December 31, 2019 Account Name Debit Credit Cash 36.800 Accounts Receivable 39.100 Store Supplies Inventory 5.290 Equipment 167.900 Accumulated Depreciation, Equipment 39.790 Accounts Payable 27.600 Notes Payable 59.800 Capital 149.500 Withdrawals 14.950 Service Revenue 241.500 Store Supplies Expense 47.150 Insurance Expense 36.800 Salaries Expense 46.000 Delivery Expense 29.900 Utilities Expense 27.600 Interest Expense 32.200 Depreciation Expense, Equipment 34.500 Totals 518.190 518.190 Required: a. Journalize closing entries for ATS Company (20 POINTS) b. Prepare an Income Statement and a Balance Sheet for ATS Company