The year-end adjusted trial balance included the following account balances: Cash, $4,000; Equipment, $35,000; Accounts payable, $8,000; Common stock, $16,000; Retained earnings, $6,000; Dividends, $2,000; Service revenue, $22,000; Salaries expense, $7,000; and Utilities expense, $4,000 Prepare the post-closing trial balance, assuming closing entries have been posted to the respective accounts.