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The year-end adjusted trial balance included the following account balances: Cash. $4,000: Equipment, $31,000: Accounts payable. $8,000: Common stock, $18,000: Retained earnings. $7,000: Dividends. $2,000:

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The year-end adjusted trial balance included the following account balances: Cash. $4,000: Equipment, $31,000: Accounts payable. $8,000: Common stock, $18,000: Retained earnings. $7,000: Dividends. $2,000: Service revenue. $17,000: Salaries expense. $8,000: and Utilities expense. $5,000. Prepare the post-closing trial balance

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