The following is the adjusted trial balance for Miller Company: Cash 8,130
accounts receivable 3,300
prepaid expenses 2,750
equipment 10,400
accumulated depreciation 2,200
accounts payable 2,700
notes payable 1,000
common stock 9,200
retained earnings 2,000
dividends 4,870
fees earned 36,600
wages expense 12,450
rent expense 4,900
utilities expense 3,475
depreciation expense 2,150
miscellaneous expense 1,275
totals 53,700 53,700
Prepare closing entries AND the post-closing trial balance.