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