The adjusted trial balance for China Tea Company at December 31, 2021, is presented below: Credit Debit 1 780 162,000 6,200 37,000 420,000 Cash Accounts receivable Prepaid rent Inventory Equipment Accumulated depreciation-equipment Accounts payable Notes payable-due in three months 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 137,000 42,000 42,000 5,200 16,200 260,000 76,400 14,000 520,000 240,000 132,000 27,000 42,000 3,200 3,700 1,098,800 1,098,800 View transaction list Journal entry worksheet