The year-end adjusted trial balance included the following account balances: Cash, $7,000; Equipment, $40,000; revenue, $22,000; Salaries expense, $8,000; and Utilities expense, $3,000 Prepare the post-closing trial balance. 8,000; Common stock, $24,000; Retainede eamings, $8,000; D Accounts Debit Credit Totals