The adjusted trial balance for China Tea Company at December 31, 2021, is presented below. Credit Debit 11,300 158,000 5,800 33,000 380,000 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 133,000 38,000 38,000 4,800 13, 800 240,000 67,600 12,000 480,000 220,000 128, 000 23,000 38,000 2,800 3,300 1,015, 200 1,015, 200 Required: Prepare the closing entries for China Tea Company for the year ended December 31, 2021. (If no entry is required for a transaction/event, select "No journal entry required in the first account field.) View transaction list Journal entry worksheet 1 2 Record the entry to close the revenue accounts. Note: Enter debits before credits. Debit General Journal Credit Event 1