The adjusted trial balance for China Tea Company at December 31, 2021, is presented below: Accounts Debit Credit Cash $ 19,000 Accounts receivable 154,000 Prepaid rent 6,000 Supplies 31,000 Equipment 390,000 Accumulated depreciation $ 134,000 Accounts payable 17,000 Salaries payable 3,100 Interest payable 1,000 Notes payable (due in two years) 20,000 Common stock 170,000 Retained earnings 123,600 Dividends 21,000 Service revenue 500,000 Salaries expense 181,000 Advertising expense 77,000 Rent expense 16,000 Depreciation expense 33,000 Interest expense 2,700 Utilities expense 38,000 Totals $ 968,700 $ 968,700

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.)