The adjusted trial balance for China Tea Company at December 31, 2021 is presented below. Credit Debit $19,800 151,000 7,600 29,800 330,80 8 Accounts Cash Accounts receivable Prepaid rent Supplies Equipment Accumulated depreciation Accounts payable Salaries payable Interest payable Notes payable - due in two years Common stock Retained earnings Dividends Service revenue Salaries expense Advertising expense Rent expense Depreciation expense Interest expense utilities expense Totals $134,Bee 19.000 3,300 1,200 23,000 188,888 128, 180 25,000 429,800 184, 880 8e, ese 12,080 32,800 2,688 37,000 $988,600 $988,600 Prepare the closing entries for China Tea Company for the year ended December 31, 2021. (If no entry transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 2 3 ere to search ORI E CE DII > Prisen 3 @ # & und 2 3 4 7 8 W E R T T