The year$-$end adjusted trial balance of Hilltoppers Corporation included the following account balances: Cash, $$3,500$; Equipment, $$15,500$; Accounts Payable, $$1,500$; Common Stock, $$10,000$; Retained Earnings, $$6,000$; Dividends, $$1,000$; Service Revenue, $$14,500$; Salaries Expense, $$9,500$; and Utilities Expense, $$2,500.$

Prepare the post$-$closing trial balance.

$\backslash$table$[[$HILLTOPPERS CORPORATION$],[$Post$-$Closing Trial Balance$],[$Accounts$,$Debit,Credit$],[$Cash$,-,],[$Equipment$,,],[$Accounts Payable,,$],[$Common Stock,,$],[$Retained Earnings,T$,],[$Dividends$,2,],[$Service Revenue,,$],[$Salaries Expense,,$],[$Utilities Expense,,$],[$Totals$,$$$,$$