23 The adjusted trial balance for China Tea Company at December 31, 2021, is presented below 25 points Cash Accounts receivable Debit 12,2001 Credit 167,000 Prepaid rent 6,700 Inventory 42,000 Equipment 470,000 Accumulated depreciation-equipment Accounts payable 142,000 47,000 02:58:34 Notes payable-due in three months 47,000 Salaries payable 5,700 Interest payable 17,600 Common stock Retained earnings Dividends Sales revenue Costs of goods sold Salaries expense Rent expense 285,000 87,400 14,900 570,000 265,000 137,000 32,000 Depreciation expense Interest expense Advertising expense Totals Required: 47,000 3,700 4,200 1,201,700 1,201,700 Prepare a classified balance sheet for China Tea Company as of December 31, 2021. (Amounts to be deducted should be indicated by a minus sign.)