The year-end adjusted trial balance included the following account balances: Cash, $5,000; Equipment, $31,000; Accounts payable, $7,000; Common stock, $19,000; Retained earnings, $8,000; Dividends, $4,000; Service revenue, $17,000; Salaries expense, $8,000; and Utilities expense, $3,000. Prepare the post-closing trial balance, assuming closing entries have been posted to the respective accounts.