The adjusted trial balance for China Tea Company at December 31, 2021, is presented below:

Accounts	Debit		Credit
Cash	$	12,200
Accounts receivable		167,000
Prepaid rent		6,700
Inventory		42,000
Equipment		470,000
Accumulated depreciation-equipment					$	142,000
Accounts payable						47,000
Salaries payable						5,700
Interest payable						17,600
Notes payable (due in three months)						47,000
Common stock						285,000
Retained earnings						87,400
Dividends		14,900
Sales revenue						570,000
Salaries expense		137,000
Advertising expense		4,200
Rent expense		32,000
Depreciation expense		47,000
Interest expense		3,700
Cost of goods sold		265,000
Totals	$	1,201,700			$	1,201,700

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.)