The adjusted trial balance for China Tea Company at December 31, 2021 is presented 11 Accounts Cash Accounts receivable Prepaid rent 00:53:02 Supplies Equipment Accumulated depreciation Accounts payable Debit Credit $15,000 161,000 7,000 28,000 350,000 $133,000 15,000 Salaries payable Interest payable 3,100 1,800 Notes payable due in two years 23,000 Common stock 190,000 Retained earnings 99,800 Dividends 28,000 Service revenue 480,000 Salaries expense 182,000 Advertising expense 76,000 Rent expense 17,000 Depreciation expense 38,000 Interest expense 2,700 Utilities expense 41,000 Totals: $945,700 $945,700 Prepare the closing entries for China Tea Company for the year ended December 31, 2021. (If no entry