The adjusted trial balance for China Tea Company at December 31, 2021, is presented bel Cash Accounts receivable Prepaid rent Inventory Equipment Accumulated depreciation-equipment Accounts payable Notes payable-due in three months Salaries payable Interest payable Debit Credit 10,700 152,000 5,200 27,000 320,000 127,000 32,000 32,000 4,200 Common stock Retained earnings Dividends Sales revenue 10,200 210,000 I 54,400 9,000 420,000 Costs of goods sold 190,000 Salaries expense 122,000 Rent expense 17,000 Depreciation expense 32,000 Interest expense 2,200 Advertising expense 2,700 Totals 889,800 889,800 Record the entry to close the revenue accounts. Note: Enter debits before credits. Event 1 General Journal Debit Credit Record the entry to close the expense accounts. Note: Enter debits before credits. Event 2 General Journal Debit Credit Record the entry to close the dividends account. Note: Enter debits before credits. Event 3 General Journal Debit Credit