The year-end adjusted trial balance included the following account balances: Cash, $4,000; Equipment, $27,000 : Accounts payable, $7,000; Common stock, $15,000; Retained earnings, $6,000; Dividends, $3,000; Service revenue, $18,000; Salaries expense, $7,000; and Utilities expense, $5,000. Prepare the post-closing trial balance, assuming closing entries have been posted to the respective accounts