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 Credit $ 21,000 152,000 5,000 25,000 330, 000 $ 135,000 12,000 3,600 1,400 33,000 150,000 176,400 28,000 390,000 180,000 73,000 18,000 32,000 2,400 35,000 $981,489 $901,400 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 Retained earings