20 The adjusted trial balance for China Tea Company at December 31, 2021 is presented below: Accounts Debit Credit Cash $ 11, 000 Accounts receivable 150,000 Prepaid rent 5,000 Supplies 25,000 Equipment 300,000 Accumulated depreciation $135, 000 Accounts payable 20,000 Salaries payable 4,000 Interest payable 1,000 Notes payable - due in two years 30,000 Common stock 200,000 Retained earnings 50,000 Dividends 20,000 Service revenue 400,000 Salaries expense 180,000 Advertising expense 70,000 Rent expense 15,000 Depreciation expense 30,000 Interest expense 2,000 Utilities expense 32,000 Totals $840, 000 $840, 000