The adjusted trial balance for China Tea Company at December 31, 2016, is presented below:

	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
Notes payable - due in three months					47,000
Salaries payable					5,700
Interest payable					2,700
Capital stock					285,000
Retained earnings					87,400
Sales revenue					570,000
Costs of goods sold		265,000
Salaries expense		137,000
Rent expense		32,000
Depreciation expense		47,000
Interest expense		3,700
Advertising expense		4,200
Totals		1,186,800			1,186,800

Required:

Prepare a classified balance sheet for China Tea Company as of December 31, 2016. (Amounts to be deducted should be indicated by a minus sign.)

Balance sheet needed...