The following is the adjusted trial balance for Miller Company:

Cash 8,130

accounts receivable 3,300

prepaid expenses 2,750

equipment 10,400

accumulated depreciation 2,200

accounts payable 2,700

notes payable 1,000

common stock 9,200

retained earnings 2,000

dividends 4,870

fees earned 36,600

wages expense 12,450

rent expense 4,900

utilities expense 3,475

depreciation expense 2,150

miscellaneous expense 1,275

totals 53,700 53,700

Prepare closing entries AND the post-closing trial balance.