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The year-end adjusted trial balance of Hilltoppers Corporation included the following account balances: Cash, $3,800; Equipment, $15,800; Accounts Payable, $1,800; Common Stock, $10,000; Retained Earnings, $6,600; Dividends, $1,000; Service Revenue, $14,800; Salaries Expense, $9,800; and Utilities Expense, $2,800. Prepare the post-closing trial balance. X Answer is complete but not entirely correct. HILLTOPPERS CORPORATION Post-Closing Trial Balance Accounts Debit Credit Cash $ 3,800 15,800 Equipment Accounts Payable Common Stock $ 1,800 Retained Earnings Dividends Service Revenue 10,000 6,600 1,000 X 14,800 9,800 X 2,800 X $ 33,200 $ 33,200 Salaries Expense Utilities Expense Totals