The year-end adjusted trial balance included the following account balances: Cash, $4.000; Equipment, $39,000, Accounts payable. $8.000: Common stock. $21,000: Retained earnings. $6,000; Dividends, $2,000; Service revenue, $23,000; Salaries expense, $8,000; and Utilities expense, $5,000 Prepare the post-closing trial balance, assuming closing entries have been posted to the respective accounts, Accounts Debit Credit Total