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The year-end adjusted trial balance included the following account balances: Cash, $5,000; Equipment, $25,000; Accounts payable, $7,000; Common stock, $15,000; Retained earnings, $6,000; Dividends, $1,000; Service revenue, $18,000; Salaries expense, $9,000; and Utilities expense, $6,000. Prepare the post-closing trial balance, assuming closing entries have been posted to the respective accounts. X Answer is complete but not entirely correct. Accounts Debit Credit Cash $ 5,000 25,000 Equipment Accounts payable 7,000 Common stock 15,000 Retained earnings 6,000 Service revenue 1,000 Salaries expense 18,000 Utilities expense 9,000 X 6,000 $ 46,000 Totals $ 46,000