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The year - end adjusted trial balance of Hiltoppers Corporation included the following account balances: Cash, $ 3 , 9 0 0 ; Equipment, $

The year-end adjusted trial balance of Hiltoppers Corporation included the following account balances: Cash, $3,900; Equipment, $15,900; Accounts Payable, $1,900; Common Stock, $12,000; Retained Earnings, $5,000; Dividends, $1,200; Service Revenue, $14,900; Salaries Expense, $9,900; and Utilities Expense, $2,900.
Prepare the post-closing trial balance.
\table[[HILLTOPPERS CORPORATION],[Post-Closing Trial Balance],[Accounts,Debit,Credit],[Cash,$,3,900,,],[Equipment,,15,900,,3],[Accounts Payable,,,$,1,900],[Common Stock,,,,12,000],[Retained Earnings],[Dividends,,,,1,200],[Service Revenue,,,,14,900],[Salaries Expense,,,,9,900],[Utilities Expense,,,,2,900],[Totals,$,24,800,$,42,800]]
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