Listed below are the account balances from adjusted trial balance of ATS Company. Credit 17.300 ATS Company Adjusted Trial Balance December 31, 2019 Account Name Debit Cash 16.000 Accounts Receivable 17.000 Store Supplies Inventory 2.300 Equipment 73.000 Accumulated Depreciation, Equipment Accounts Payable Notes Payable Capital Withdrawals 6.500 Service Revenue Store Supplies Expense 20.500 Insurance Expense 16.000 Salaries Expense 20.000 Delivery Expense 13.000 Utilities Expense 12.000 Interest Expense 14.000 Depreciation Expense, Equipment 15.000 Totals 225.300 12.000 26.000 65.000 105.000 225.300 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)