Question: The year-end adjusted trial balance of Hilltoppers Corporation included the following account balances: Cash, $4,000; Equipment, $16,000; Accounts Payable, $2,000; Common Stock, $10,000; Retained Earnings, $7,000; Dividends, $1,000; Service Revenue, $15,000; Salaries Expense, $10,000; and Utilities Expense, $3,000. Prepare the post-closing trial balance.