The year-end adjusted trial balance included the following account balances: Cash, \$7,000; Equipment, \$27,000, Accounts payable. $5,000; Common stock, \$16,000; Retained eamings, \$7,000; Dividends, $2,000; Service revenue, $18,000; Salaries expense, $7,000 and Utilities expense, $3,000. Prepare the post-closing trial balance, assuming closing entries have been posted to the respective accounts