Instruction The following is the adjusted trial balance for Miller Company. Miller Company ADJUSTED TRIAL BALANCE December 31, 20- ACCOUNT TITLE CREDIT DEBIT 8,130.00 1 Cash 2 Accounts Receivable 3,300.00 3 Prepaid Expenses 2,750.00 4 Equipment 10,400.00 5 Accumulated Depreciation 2,200.00 6 Accounts Payable 7 Notes Payable 2,700.00 1,000.00 9,200.00 8 Common Stock 9 Retained Earnings 2,000.00 All work saved. Email Instruction Chart of Accounts General Journal Post-Closing Trial Balance Instruction Equipment 10,400.00 Accumulated Depreciation 2,200.00 6 Accounts Payable 2,700.00 7 Notes Payable 1,000.00 9,200.00 8 Common Stock 9 Retained Earnings 2,000.00 10 Dividends 4,870.00 11 Fees Earned 36,600.00 12 Wages Expense 12,450.00 4,900.00 13 Rent Expense 14 Utilities Expense 3,475.00 15 Depreciation Expense 16 Miscellaneous Expense 2,150.00 1,275.00 53,700.00 17 Totals 53,700.00 All work saved. Instruction Chart of Accounts General Journal Post-Closing Trial Balance Instruction 8 Common Stock 9,200.00 2,000.00 9 Retained Earnings 10 Dividends 4,870.00 11 Fees Earned 36,600.00 12 Wages Expense 12,450.00 13 Rent Expense 4,900.00 14 Utilities Expense 3,475.00 15 Depreciation Expense 2,150.00 16 Miscellaneous Expense 1,275.00 53,700.00 17 Totals 53,700.00 Required: Prepare closing entries and the post-closing trial balance. Refer to the Chart of Accounts for exact wording of account the Email Instructor All work saved. All work swed