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Question 4 Below is a partial listing of the adjusted account balances of Atlantic Store at year end on December 31, 2019. Accounts Receivable Cost of Goods Sold Selling Expenses (includes depreciation) Interest Expense Accumulated Depreciation-Building Sales Discounts Uneared Service Revenue Inventory Administrative Expenses (includes depreciation) Sales Revenue Accounts Payable Interest Revenue 21.000 215,000 27,000 800 33,000 13,000 28.000 37,000 18,000 330,000 9,000 600 Required: a) Selecting the appropriate items from the data provided, prepare an income statement for Atlantic Department Store for the year ended December 31, 2019. (80%) b) Explain the main accounting differences between a perpetual and a periodic inventory system and ensure that you include in your answer the role and need of taking a physical inventory. You may use an example to illustrate your point. (20%)