$\backslash$table$[[$China Tea Company $12/31/18,$Debits Credits$],[$C$$sh$,10,500],[$Accounts Receivable,$150,000],[$Prepaid Rent,$5,000],[$Inventory$,25,000],[$Equipment$,300,000],[$Accumulated Depreciation$-$Equipment,$125,000],[$Accounts Payable,$30,000],[$Salaries Payable,$4,000],[$Notes Payable$-$due in $2018,31,000],[$Common Stock, no par, $20,000$ shares authorized, issued,$200,000],[$and outstanding,$50,000],[$Retained Earnings,$400,{000}_{?}$