The year-end adjusted trial balance included the following account balances: Cash, $6,000; Equipment, $30,000; Accounts payable, $8,000; Common stock, $19,000; Retained earnings, $7,000; Dividends, $5,000; Service revenue, $18,000; Salaries expense. $6,000, 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