The year-end adjusted trial balance included the following account balances: Cash, $8,000; Equipment, $21,000; Accounts payable, $7,000; Common stock, $16,000; Retained earnings, $6,000; Dividends, $5,000; Service revenue, $19,000; Salaries expense, $7,000; and Utilities expense, $7,000. Prepare the post-closing trial balance, assuming closing entries have been posted to the respective accounts