The adjusted trial balance for China Tea Company at December 31, 2021, is presented below: 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 Debit Credit 12,400 169,000 6,900 44,000 490,000 144,000 49,000 49,000 5,900 18,600 295,000 91,800 88,600 590,000 275,000 139,000 34,000 49,000 3,900 4,400 1,245,100 1,243,300 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