The adjusted trial balance for China Tea Company at December 31, 2018, is presented below:

Accounts	Debit	Credit
Cash	$	16,000
Accounts receivable		151,000
Prepaid rent		9,000
Supplies		32,000
Equipment		320,000
Accumulated depreciation				$	130,000
Accounts payable					11,000
Salaries payable					3,900
Interest payable					1,400
Notes payable (due in two years)					20,000
Common stock					160,000
Retained earnings					172,300
Dividends		29,000
Service revenue					410,000
Salaries expense		190,000
Advertising expense		75,000
Rent expense		14,000
Depreciation expense		32,000
Interest expense		2,600
Utilities expense		38,000
Totals	$	908,600		$	908,600

Prepare a classified balance sheet for China Tea Company as of December 31, 2018.(Amounts to be deducted should be indicated with a minus sign.)