The year-end adjusted trial balance of Hilltoppers Corporation included the following account balances: Cash, $5,000; Equipment, $17,000; Accounts Payable, $3,000; Common Stock, $11,000; Retained Earnings, $8,100; Dividends, $1,100; Service Revenue, $16,000; Salaries Expense, $11,000; and Utilities Expense, $4,000.

Prepare the post-closing trial balance.

HILLTOPPERS CORPORATION Post-Closing Trial Balance Accounts Debit Credit Cash Equipment Accounts Payable Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Utilities Expense Totals