5) The adjusted trial balance for China Tea Company at December 31, 2018 is presented below: Debit Credit Cash Accounts Receivable Prepaid Rent $11,000 150,000 5,000 25,000 300,000 Supplies Equipment $135,000 20,000 4,000 1,000 30,000 200,000 50,000 Accumulated Depreciation Accounts Payable Salaries Payable Interest Payable Notes Payable - due in two years Common Stock Retained Earnings Dividends Service Revenue Salaries Expense 20,000 400,000 180,000 Advertising Expense Rent Expense Depreciation Expense Interest Expense Utilities Expense 70,000 15,000 30,000 2,000 32.000 Totals $840.000 $840,000 31 201s Prenare the rineine entries for China Tea Comnany far the vear enied necemher