The year-end adjusted trial balance included the following account balances: Cash, $7,000; Equipment, $27,000; Accounts payable, $7000: Common stock, $23,000; Retained earnings, $6,000; Dividends, $5,000, Service revenue, $15,000; Salaries expense, $7.000; and Utilities expense, $5,000. Prepare the post-closing trial balance, assuming closing entries have been posted to the respective accounts. Accounts Debit Credit Totals $ 0 $ 0