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The adjusted trial balance for China Tea Company at December 31, 2021, is presented below: Accounts Debit Credit Cash $ 16,000 Accounts receivable 158,000 Prepaid rent 7,000 Supplies 27,000 Equipment 330,000 Accumulated depreciation $ 127,000 Accounts payable 19,000 Salaries payable 3,800 Interest payable 1,500 Notes payable (due in two years) 30,000 Common stock 180,000 Retained earnings 94,700 Dividends 30,000 Service revenue 470,000 Salaries expense 185,000 Advertising expense 78,000 Rent expense 18,000 Depreciation expense 33,000 Interest expense 2,000 Utilities expense 42,000 Totals $ 926,000 $ 926,000 Prepare a classified balance sheet for China Tea Company as of December 31, 2021.
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