The year-end adjusted trial balance of Hilltoppers Corporation included the following account balances: Cash, $4,800; Equipment, $16,800; Accounts Payable, $2,800; Common Stock, $12,000; Retained Earnings, $6,800; Dividends, $1,200; Service Revenue, $15,800; Salaries Expense, $10,800; and Utilities Expense, $3,800. Prepare the post-closing trial balance. HILLTOPPERS CORPORATION Post-Closing Trial Balance Accounts Debit Credit ces Cash Equipment Accounts Payable Common Stock Retained Earnings Dividends Service Revenue. Salaries Expense Utilities Expense Totals