The year-end adjusted trial balance of Hilltoppers 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. Answer is complete but not entirely correct. HILLTOPPERS CORPORATION Post-Closing Trial Balance Accounts Debit Credit Cash $ 3,900 Equipment 15,900 Accounts Payable $ 1,900 Common Stock 12,000 Retained Earnings 5,000x Dividends 1,200 Service Revenue 14,900 Salaries Expense 9,900 Utilities Expense 2,900 Totals $ 33,800 $ 33,800