B The adjusted trial balance for China Tea Company at December 31, 2021, is presented below: Accounts Cash Accounts receivable Prepaid rent Supplies Equipment Accumulated depreciation Accounts payable Salaries payable Interest payable Notes payable (due in two years) Debit $20,000 Credit 163,000 9,000 31,000 390,000 $134,000 13,000 3,000 1,000 20,000 Common stock 170,000 Retained earnings 154,900 Dividends 20,000 Service revenue 490,000 Salaries expense 181,000 Advertising expense 71,000 Rent expense 18,000 Depreciation expense 40,000 Interest expense 2,700 Utilities expense 41,000 Totals 5986,700 $996,700 Prepare a classified balance sheet for China Tea Company as of December 31, 2021. (Amounts to be deducted should be indicated with a minus sign) CHINA TEA COMPANY Balance Sheet As of December 31, 20211 Assets Current assets Liabilities and Stockholders' Equity Current abs