The adjusted trial balance for China Tea Company at December 31, 2021 is presented below. 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 Debit Credit $21,898 155,000 7,808 30,000 330,000 $133,800 18,800 3,100 2.ee 21,000 190,000 101,200 27,800 450,000 181,880 74,000 13,898 42,800 2,300 38,800 $ 918,320 5918,300 Prepare the closing entries for China Tea Company for the year ended December 31, 2021. (If no entry is required for transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet