The adjusted trial balance for China Tea Company at December 31, 2021, is presented below: Debit Credit Cash Accounts receivable Prepaid rent 11,500 160,000 6,000 Inventory 35,000 Equipment 400,000 Accumulated depreciation-equipment 135,000 Accounts payable 40,000 Notes payable-due in three months 40,000 Salaries payable Interest payable 5,000 14,100 Common stock Retained earnings Dividends Sales revenue 250,000 72,000 12,100 500,000 Costs of goods sold 230,000 Salaries expense 130,000 Rent expense 25,000 Depreciation expense. 40,000 Interest expense Advertising expense Totals 3,000 3,500 1,056,100 1,056,100 Required: Prepare a classified balance sheet for China Tea Company as of December 31, 2021. (Amounts to be deducted should be indicated by a minus sign.) CHINA TEA COMPANY Balance Sheet At December 31, 2021 Assets