The adjusted trial balance for China Tea Company at December 31, 2021, is presented below: Debit Credit Cash Accounts receivable Prepaid rent 12,400 169,000 6,900 Inventory 44,000 Equipment 490,000 Accumulated depreciation-equipment 144,000 Accounts payable 49,000 Notes payable-due in three months 49,000 Salaries payable 5,900 Interest payable 18,600 Common stock Retained earnings Dividends Sales revenue 295,000 91,800 15,700 590,000 Costs of goods sold 275,000 Salaries expense 139,000 Rent expense 34,000 Depreciation expense 49,000 Interest expense 3,900 Advertising expense 4,400 Totals 1,243,300 1,243,300