The adjusted trial balance for China Tea Company at December $31,2021,$ is presented below:

$\backslash$table$[[,$Debit,Credit$],[$Cash$,$$$12,000,],[$Accounts receivable,$154,000,],[$Prepaid rent,$10,000,],[$Supplies$,34,000,],[$Equipment$,320,000,],[$Accumulated depreciation,,$131,000],[$Accounts payable,$16,000,],[$Salaries payable,$3,600,],[$Interest payable,$1,400,],[$Notes payable $($due in two years$),30,000,],[$Common stock,$160,000,],[$Retained earnings,,$77,100],[$Dividends$,29,000,],[$Service revenue,$185,000,],[$Salaries exp$$nse$,73,000,],[$Advertising expense,$12,000,],[$Rent expense,$34,000,],[$Depreciation expense,$2,100,],[$Interest expense,$34,000,],[$Utilities expense,$$899,100,$$$899,100$