The adjusted trial balance for China Tea Company at December 31, 2021, is presented below: Cash Accounts receivable Prepaid rent Inventory Equipment Accumulated depreciation equipment Accounts payable Notes payable due in ree mont Salaries payable Interest payable Common stock Retained earnings Dividends Sales revenue Costs of goods sold Salaries expense Rent expense Depreciation expense Interest expense Advertising expense Totals Debit 10,500 150,000 5,000 25,000 300,000 8,000 180,000 120,000 15,000 30,000 2,000 2,500 848,000 Credit 125,000 30,000 30,000 4,000 9,000 200,000 50,000 400,000 848,000 Prepare an income statement for China Tea Company for the year ended December 31, 2021. Prepare a classified balance sheet for China Tea Company as of December 31, 2021.