The adjusted trial balance for China Tea Company at December $31,2024,$ is presented below:

$\backslash$table$[[,$Debit,Credit$],[$Cash$,$$$11,800,],[$Accounts receivable,$163,000,],[$Prepaid rent,$6,300,],[$Inventory$,38,000,],[$Equipment$,430,000,],[$Accumulated depreciation,,$$138,000$

The adjusted trial balance for China Tea Company at December $31,2024,$ is presented

$\backslash$table$[[,$Debit,Credit$],[$Cash$,$$$11,800,],[$Accounts receivable,$163,000,],[$Prepaid rent,$6,300,],[$Inventory$,38,000,],[$Equipment$,430,000,],[$Accumulated depreciation,,$138,000],[$Accounts payable,,$43,000],[$Notes payable $($due in three months$),,43,000],[$Salaries payable,,$16,300],[$Interest payable,,$265,000],[$Common stock,,$78,600],[$Retained earnings,$14,500,],[$Dividends$,,],[$Sales revenue,$245,000,],[$Costs of goods sold,$133,000,],[$Salaries expense,$28,000,],[$Rent expense,$43,000,],[$Depreciation expense.,$3,300,],[$Interest expense,$3,800,],[$Advertising expense,$1,119,700,$$$1,119,700$