The following is the adjusted trial balance for Miller Company. Miller Company Adjusted Trial Balance December 31 Cash Accounts Receivable Prepaid Expenses Equipment Accumulated Depreciation Accounts Payable Notes Payable Common Stock Retained Earnings Dividends Fees Earned Wages Expense Rent Expense Utilities Expense Depreciation Expense Miscellaneous Expense Totals 8,130 3,300 2,750 10,400 4,870 12,450 4,900 3,475 2,150 1,275 53,700 2,200 2,700 1,000 9,200 2,000 36,600 53,700 Prepare closing entries. If an amount box does not require an entry, leave it blank. Fees Earned Accounts Receivable Prepare the post closing trial balance. If an amount box does not require an entry, leave it be Miller Company Post-Closing Trial Balance December 31 Total