The year-end adjusted trial balance of Hilltoppers Corporation included the following account balances: Cash $3.500: Equipment. $15.500: Accounts Payable. $1.500: Common Stock, $10,000: Retained Earnings, $6,000; Dividends. $1,000; Service Revenue. $14.500; Salaries Expense. $9,500; and Utilities Expense, $2,500. Prepare the post-closing trial balance. Answer is not complete. HILLTOPPERS CORPORATION Post-Closing Trial Balance Accounts Debit Credit Cash $ 3.500 Equipment 15.500 Accounts Payable s 1,500 Common Stock 10.000 Retained Earnings Dividends 0 % Service Revenue Salaries Expense 0 % Utilities Expense 0 % Tots's S 19.000 $ 11,500