oints The year-end adjusted trial balance of Hilltoppers Corporation included the following account balances: Cash, $4,800; Equipment, $16,800; Accounts Payable, $2,800; Common Stock, $12,000; Retained Earnings, $6,800; Dividends, $1,200: Service Revenue, $15,800; Salaries Expense, $10,800; and Utilities Expense, $3,800 Prepare the post-closing trial balance. Answer is complete but not entirely correct. HILLTOPPERS CORPORATION Post-Closing Trial Balance Accounts Cash Debit Credit $ 4,800 Equipment 16,800 Accounts Payable $ 2,800 Common Stock Retained Earnings 12,000 6,800 Dividends 1,200 Service Revenue 15,800 Salaries Expense 10,800 Utilities Expense 38,000 Totals $ 71,600 $ 37,400