The following is the adjusted trial balance for Miller Company, Credit Balances Miller Company Adjusted Trial Balance December 31 Account Debit No. Balances 8,130 12 3,300 13 2,750 18 10,400 19 Cash 11 Accounts Receivable 2,200 2,700 21 22 1,000 31 11,200 Prepaid Expenses Equipment Accumulated Depreciation Accounts Payable Notes Payable Diane Miller, Capital Diane Miller, Drawing Fees Earned Wages Expense Rent Expense Utilities Expense Depreciation Expense Miscellaneous Expense 32 4,870 41 36,600 51 12,450 4,900 52 53 3,475 54 2,150 1,275 59 Prepare closing entries. If an amount box does not require an entry, leave it blank. Prepare the post-closing trial balance. If an amount box does not require an entry, leave it blank Miller Company Post Closing Trial Balance December 31 Account No. Debit Balances Credit Balances