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The year-end adjusted trial balance of Hilltoppers Corporation included the following account balances: Cash, $3,300; Equipment, $15,300; Accounts Payable, $1,300; Common Stock, $12,000; Retained Earnings,

The year-end adjusted trial balance of Hilltoppers Corporation included the following account balances: Cash, $3,300; Equipment, $15,300; Accounts Payable, $1,300; Common Stock, $12,000; Retained Earnings, $3,800; Dividends, $1,200; Service Revenue, $14,300; Salaries Expense, $9,300; and Utilities Expense, $2,300.

Prepare the post-closing trial balance.

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