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 Common stock Retained earnings Dividends Service revenue Salaries expense Advertising expense. Rent expense Depreciation expense Interest expense Utilities expense Totals Debit $14,000 152,000 5,000 *35,000 310,000 24,000 185,000 71,000 14,000 39,000. 2,600 34,000 $885,600 Credit $129,000 14,000 3,900 1,100 27,000 160,000 100,600 450,000 $885,600. Prepare the closing entries for China Tea Company for the year ended December 31, 2021. "ble journal entry required" in the first account field.)