The year-end adjusted trial balance of Hilltoppers Corporation included the following account balances: Cash, $3,700; Equipment, $15,700; Accounts Payable, $1,700; Common Stock, $11,000; Retained Earnings, $5,500; Dividends, $1,100; Service Revenue. $14,700, Salaries Expense, $9,700; and Utilities Expense, $2,700. Prepare the post-closing trial balance. HILLTOPPERS CORPORATION Post-Closing Trial Balance Accounts Cash Equipment Accounts Payable Common Stock Retained Earings Dividends Service Revenue Debit Credit Salaries Expense Uulities Expense Totals $ 0 $