Help with Post-Closing Trial Balance sheet

Required information (The following information applies to the questions displayed below.) The general ledger of Pipers Plumbing at January 1, 2021, includes the following account balances: Accounts Debits Credits Cash $ 4,000 Accounts Receivable 9,000 Supplies 3,000 Equipment 26,000 Accumulated Depreciation $ 6,000 Accounts Payable 4,000 Utilities Payable 5,000 Deferred Revenue 0 Common Stock 18,000 Retained Earnings 9,000 Totals $ 42,000 $42,000 The following is a summary of the transactions for the year. es 1. January 24 Provide plumbing services for cash, $15,000, and on account, $60,000. 2. March 13 Collect on accounts receivable, $48,000. 3. May 6 Issue shares of common stock in exchange for $10,000 cash 4. June 30 Pay salaries for the current year, $32,000. 5. September 15 Pay utilities of $5,000 from 2020 (prior year). 6. November 24 Receive cash in advance from customers, $8,000. 7. December 30 Pay $2,000 cash dividends to stockholders. The following information is available for the adjusting entries. Depreciation for the year on the machinery is $6,000. Plumbing supplies remaining on hand at the end of the year equal $1,000. Of the $8,000 paid in advance by customers, $6,000 of the work has been completed by the end of the year. Accrued utilities at year-end amounted to $7,000. PIPERS PLUMBING Post-Closing Trial Balance December 31, 2021 Debit Accounts Credit Cash $ Accounts Receivable 46,000 21,000 3,000 Supplies Equipment Accumulated Depreciation Accounts Payable Utilities Payable Deferred Revenue Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Utilities Expense Supplies Expense Depreciation Expense Total $ 70,000 $ 0