The year-end adjusted trial balance included the following account balances: Cash, $7,000; Equipment, $33,000; Accounts payable, $8,000; Common stock, $19,000; Retained earnings, $6,000; Dividends, $4,000; Service revenue, $23,000; Salaries expense, $7,000; and Utilities expense, $5,000. Prepare the post-closing trial balance