The adjusted trial balance for China Tea Company at December 31, 2021, is presented below: Credit Debit 11,100 156,000 5,600 31,000 360,000 32 Cash Accounts receivable Prepaid rent Inventory Equipment Accumulated depreciation equipment Accounts payable Notes payable-due in three months Salaries payable Interest payable Common stock Retained earnings Dividends Sales revenue Costs of goods sold Salaries expense Rent expense Depreciation expense Interest expense Advertising expense Totals 131,000 36,000 36,000 4,600 12,100 230,000 63,200 63,900 460,000 210,000 126,000 21,000 36,000 2,600 3,100 973, 400 972,900 Required: Prepare an income statement for China Tea Company for the year ended December 31, 2021. CHINA TEA COMPANY Income Statement For the Year Ended December 31, 2021 Operating expenses