not balancing what am I doing wrong

The year-end adjusted trial balance included the following account balances: Cash. $ payable, $7,000; Common stock, $24,000; Retained earnings, $7,000; Dividends, $4, expense, $6,000; and Utilities expense, $3,000. Prepare the post-closing trial balance. Accounts Debit Credit Cash $ 7,000 39,000 Equipment Accounts payable Common stock Retained earnings 7.000 24,000 7,000 Totals $ 46,000 $ 38,000 d the following account balances: Cash, $7,000; Equipment, $39,000; Accounts Retained earnings, $7,000; Dividends, $4,000; Service revenue. $21,000; Salaries 000. 7,000 4,000 7,000 38,000