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 27.200 Accounts Receivable 28.900 Store Supplies Inventory 3.910 Equipment 124.100 Accumulated Depreciation, Equipment 29.410 Accounts Payable 20.400 Notes Payable 44.200 Capital 110.500 Withdrawals 11.050 Service Revenue 178.500 Store Supplies Expense 34.850 Insurance Expense 27.200 Salaries Expense 34.000 Delivery Expense 22.100 Utilities Expense 20.400 Interest Expense 23.800 Depreciation Expense, Equipment 25.500 Totals 383.010 383.010 Required: a. Journalize closing entries for ATS Company (20 POINTS) b. Prepare an Income Statement and a Balance Sheet for ATS Company (12 POINTS)