The adjusted trial balance for China Tea Company at December 31, 2021, is presented below: Credit Debit 10,600 151,000 5,100 26,000 310,000 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 126,000 31,000 31,000 4,100 9,600 205,000 52,200 52,300 410,000 185,000 121,000 16,000 31,000 2,100 2,600 868,900 868,900 Required: Prepare an income statement for China Tea Company for the year ended December 31, 2021. CHINA TEA COMPANY Income Statement For the Year Ended December 31, 2021 Operating expenses Total operating expenses Operating income Other expense