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The year-end adjusted trial balance of Hilltoppers Corporation included the following account balances: Cash, $4,100; Equipment, $16,100; Accounts Payable, $2,100; Common Stock, $11,000; Retained Earnings, $6,300; Dividends, $1,100; Service Revenue, $15,100; Salaries Expense, $10,100; and Utilities Expense, $3,100. Prepare the post-closing trial balance. HILLTOPPERS CORPORATION Post-Closing Trial Balance Accounts Debit Credit Cash $ 4,100 Equipment 16,100 Accounts Payable $ 2,100 Common Stock 11,000 Retained Earnings 6,300 Dividends 1,100 Service Revenue 15,100 Salaries Expense 10,100 Utilities Expense 3,100 Totals $ 41,600 $ 48,800 $