The adjusted trial balance amounts of Beta Shoe Company on December 31, 2019 are given below. All accounts have normal balances. Cash $ 6,100 Accounts payable 4,200 Equipment 12,500 Sales Revenue 18,200 Inventory 1,800 Salaries expense 6,200 Cost of goods sold 8,200 Depreciation expense 1,300 Note payable, long-term 15.000 Interest expense 500 Owner's Equity 10,000 Accounts Receivable 15.100 Accumulated depreciation, equipment 2.000 Uneamed revenues 2.300 Required: a. Prepare all required Closing journal entries. b. Multi-step Income Statement in good form Classified Balance Sheet in good form. The long term note payable had $2,500 as a principle payment due on December 31, 2020. The remainder was not payable until after that date