The year-end adjusted trial balance of Hilltoppers Corporation included the following account balances: Cash, $3,200; Equipment, $15,200; Accounts Payable, $1,200; Common Stock, $10,000; Retained Earnings, $5,400; Dividends, $1,000; Service Revenue, $14,200; Salaries Expense, $9,200; and Utilities Expense, $2,200. Prepare the post-closing trial balance. HILLTOPPERS CORPORATION Post-Closing Trial Balance Accounts Debit Credit Cash $ 3,200 Equipment 15,200 Accounts Payable $ 1,200 Common Stock 10,000 Retained Earnings 5,400 Dividends Service Revenue Salaries Expense Utilities Expense Totals $ 18,400 $ 16,600