The year-end adjusted trial balance of Hilltoppers Corporation included the following account balances: Cash, $3.900. Eouipment, $15.900; Accounts Payable, $1.900: Common Stock. $12.000: Retained Earnings. $5,000; Dvidends. $1,200, Service Revenue, $14.900: Salarles Expense. $9.900; and Utilities Expense. $2.900. Prepare the post-closing trial balance. 52 Credit OOK HILLTOPPERS CORPORATION Post-Closing Trial Balance Accounts Debit Cash Equipment Accounts Payable Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Utilities Excense Totals eferentes