The adjusted trial balance for China Tea Company at December 31, 2021, is presented below: Credit Debit $16,000 165,000 8,000 32,000 370,000 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 $132,000 17,000 3,700 1,700 30,000 190,000 104,200 29,000 490,000 185,000 77,000 20,000 31,000 2,600 33,000 $ 968,600 $968, 600 Prepare a classified balance sheet for China Tea Company as of December 31, 2021. (Amounts to be deducted should be indicated with a minus sign.)