The adjusted trial balance for China Tea Company at December 31, 2016, is presented below:

	Debit			Credit
Cash		12,000
Accounts receivable		165,000
Prepaid rent		6,500
Inventory		40,000
Equipment		450,000
Accumulated depreciation - equipment					140,000
Accounts payable					45,000
Notes payable - due in three months					45,000
Salaries payable					5,500
Interest payable					2,500
Capital stock					275,000
Retained earnings					83,000
Sales revenue					550,000
Costs of goods sold		255,000
Salaries expense		135,000
Rent expense		30,000
Depreciation expense		45,000
Interest expense		3,500
Advertising expense		4,000
Totals		1,146,000			1,146,000

Required:

Prepare a classified balance sheet for China Tea Company as of December 31, 2016. (Amounts to be deducted should be indicated by a minus sign.)