The adjusted trial balance for China Tea Company at December 31, 2021, is presented below: Credit Debit 11,900 164 000 6,400 39,000 440,000 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 139,000 44,000 44,000 5,400 16, 100 270,000 80,800 13, 700 540,000 250,000 134,000 29,000 44,000 3,400 3,900 1,139,300 1,139, 300 Required: Prepare a classified balance sheet for China Tea Company as of December 31, 2021yAmounts to be deducted should be indicated by a minus sign.) CHINA TEA COMPANY Balance Sheet At December 31, 2021 Assets 0 Total assets $ Liabilities and Shareholders' Equity 0 0 Shareholders' equity Total shareholders' equity Total liabilities and shareholders' equity 0 $ 0