The year-end adjusted trial balance of Hilltoppers Corporation included the following account balances: Cash, $3,800; Equipment $15,800; Accounts Payable, $1,800; Common Stock $10,000; Retained Earnings. $6,600; Dividends, $1000, Service Revenue, $14,800; Salaries Expense, $9,800; and Utilities Expense, $2,800 Prepare the post-closing trial balance. Answer is complete but not entirely correct. HILLTOPPERS CORPORATION Post-Closing Trial Balance Accounts Debit Credit Cash $ 3,800 Equipment 15,800 Accounts Payable $ 1.800 Common Stock 10,000 Retained Earnings 6,600 Dividends 1,000 Service Revenue 14,800 Salaries Expenso 9,800 Utilities Expense 2,800 Totals $ 33,200 $ 33,200