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The adjusted trial balance for China Tea Company at December 31, 2021, is presented below Credit Debit 11,600 161,000 6,100 36,000 410,000 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 136,000 41,000 41,000 5,100 15,600 255,000 74,200 13,500 510,000 235,000 131,000 26,000 41,000 3,100 3,600 1,077,900 1,077,900 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