The following is the adjusted trial balance for Miller Company. Miller Company Adjusted Trial Balance December 31 Cash 3,130 3,300 2,750 Accounts Receivable Prepaid Expenses Equipment Accumulated Depreciation Accounts Payable 10,400 2,200 2,700 1,000 9,200 Notes Payable Common Stock Retained Earnings Dividends 2,000 4,870 Fees Earned 36,600 12,450 Wages Expense Rent Expense 4,900 Utilities Expense 3,475 2,150 Depreciation Expense Miscellaneous Expense 1,275 Totals 53,700 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 b Miller Company Post-Closing Trial Balance December 31 Total