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23 The adjusted trial balance for China Tea Company at December 31, 2021, is presented below. Credit Debit $17,000 161,000 6,000 35,000 310,000 8 0206:22 Skloped Accounts Cash Accounts receivable Prepaid rent Supplies Equipment Accumulated depreciation Accounts payable Salaries payable Interest payable Notes payable (due in two years) Comon stock Retained earnings Dividends Service revenue Salaries expense Advertising expense Rent expense Depreciation expense Interest expense Utilities expense Totals $125,000 12,000 3,800 1,500 20,000 160,000 86,500 22,000 490,000 Is 188,000 79,000 15,000 35,000 2,800 36,000 $898,800 $898,800 Prepare a classified balance sheet for China Tea Company as of December 31, 2021. (Amounts to be deducted should with a minus sinin CHINA TEA COMPANY Balance Sheet As of December 31, 2021 Assets Current assets Liabilities and Stockholders' Equity Current liabilities Total current liabilities $ 0 Total liabilities 0 $ 0 Total current assets Long-term assets Stockholders' Equity: 0 Total long-term assets Total assets Total stockholders' equity Total liabilities and stockholders' equity 5 0 0 0 $