The year$-$end adjusted trial balance of Hilltoppers Corporation included the following account balances: Cash, $$4,100$; Equipment, $$16,100$; Accounts Payable, $$2,100$; Common Stock, $$11,000$; Retained Earnings, $$6,300$; Dividends, $$1,100$; Service Revenue, $$15,100$; Salaries Expense, $$10,100$; and Utilities Expense, $$3,100.$

Prepare the post$-$closing trial balance.