Brief Exercise $3-20($Algo$)$ Prepare a post$-$closing trial balance $($LO$3-7)$

The year$-$end adjusted trial balance of Hilltoppers Corporation included the foilowing account balances: Cash, $$4,900$; Equipment,

$$16,900$; Accounts Payable, $$2,900$; Common Stock, $$10,000$; Retained Earnings, $$8,800$; Dividends, $$1,000$; Service Revenue,

$$15,900$; Salaries Expense, $$10,900$; and Utilities Expense, $$3,900.$

Prepare the post$-$closing trial balance.