The Following Is the Adjusted Trial Balance for Miller Company $\quad$

The following is the adjusted trial balance for Miller Company.
$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\text { Miller Company }$
$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\text { Adjusted Trial Balance }$
$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\text { December } 31$

$\begin{array}{l}\begin{array}{|l}\hline \text { Cash} \\\hline \text {Accounts Receivable} \\\hline \text {Prepaid Expenses} \\\hline \text {Equipment} \\\hline \text {Accumulated Depreciation} \\\hline \text {Accounts Payable} \\\hline \text {Notes Payable} \\\hline \text {Common Stock} \\\hline \text {Retained Earnings} \\\hline \text {Dividends} \\\hline \text {Fees Earned} \\\hline \text {Wages Expense} \\\hline \text {Rent Expense} \\\hline \text {Utilities Expense} \\\hline \text {Depreciation Expense} \\\hline \text {Miscellaneous Expense} \\\hline \text {Totals} \\\hline\end{array}\begin{array}{|l|l|}\hline 8,130 \\\hline 3,300 \\\hline 2,750 \\\hline 10,400 \\\hline &2,200 \\\hline &2,700 \\\hline &1,000 \\\hline & 9,200 \\\hline &2,000 \\\hline 4,870\\\hline & 36,600\\\hline 12,450 \\\hline 4,900 \\\hline 3,475 \\\hline 2,150 \\\hline 1,275 \\\hline \underline {53,700}&\underline {53,700} \\\hline\end{array}\end{array}$
Prepare closing entries and the post-closing trial balance.