The adjusted trial balance for China Tea Company at December 31, 2021, is presented below: Debit Credit Cash 10,800 Accounts receivable 153,000 Prepaid rent 5,300 Inventory 28,000 Equipment 330,000. (CREDIT) Accumulated depreciationequipment 128,000 Accounts payable 33,000 Notes payabledue in three months 33,000 Salaries payable 4,300 Interest payable 10,600 Common stock 215,000 Retained earnings 56,600. (DEBIT) Dividends 9,300. (CREDIT) Sales revenue 430,000 (DEBIT) Costs of goods sold 195,000 Salaries expense 123,000 Rent expense 18,000 Depreciation expense 33,000 Interest expense 2,300 Advertising expense 2,800 Totals 910,500. (CREDIT)910,500

Required: Prepare a classified balance sheet for China Tea Company as of December 31, 2021. (Amounts to be deducted should be indicated by a minus sign.)

Hope this is not too confusing. I was trying to specify the debits from the credits.