The year-end adjusted trial balance included the following account balances: Cash, $7,000; Equipment, $35,000; Accounts payable, $6,000: Common stock, $23,000; Retained earnings, $7,000; Dividends, $5,000; Service revenue, $24,000: Salaries expense, $9,000; and Utilities expense, $4,000. Prepare the post-closing trial balance, assuming closing entries have been posted to the respective accounts. Accounts Debit Gredit $ $ 0