53. The adjusted trial balance for China Tea Company at December 31, 2021, is presented below 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 20,000 400,000 Service Revenue Salaries Expense 180,000 Advertising Expense 70,000 Rent Expense 15,000 30,000 Depreciation Expense Interest Expense 2,000 Utilities Expense 32.000 Totals $840,000 $840,000 12 Prepare an income statement for China Tea Company for the year ended December 31 2021 21 Prepare a classified balance sheet for China Tea Company as of December 31, 2021