The adjusted trial balance for China Tea Company at December 31, 2021, is presented below. 30 Accounts Debit Credit Cash $18,000 Accounts receivable 164,000 Prepaid rent 6,000 Supplies 34,000 Equipment 370,000 Accumulated depreciation $131,000 Accounts payable 19,000 Salaries payable 4,000 Interest payable 1,700 Notes payable (due in two years) 30,000 Common stock 160,000 Retained earnings 147,200 Dividends 21,800 Service revenue 480,000 Salaries expense 181,000 Advertising expense 88,000 Rent expense 18,000 Depreciation expense Interest expense 40,000 2,900 Utilities expense 38,000 Totals $972,900 $972,900 Prepare a classified balance sheet for China Tea Company as of December 31, 2021. (Amounts to be deducted should be indicated with a minus sign.) CHINA TEA COMPANY Balance Sheet As of December 31, 2021 Liabilities and Stockholders' Equit Current liabilities: Assets Current assets Total current liabilities $ 0 Total liabilises Total current assets Long-term assets $ 0 0 Stockholders' Equity: Total long-term anses Totalasses 0 $ Total stockholders' equity Total abilities and stockholders' equity 0 0 5