make adjusted post closing trial balance and opening trial balance for next year.

MOON SERVICE INC. Unadjusted Trial Balance November 30, 2015 Account Name Cash Accounts receivable Office supplies Office equipment Vehicle Notes payable Accounts payable Dividends payable Dividends Share capital Client revenue Office rent expense Salaries expense Utilities expense Totals Debit Credit $ 401,570 4,000 250 4.500 25,000 $ 15,000 4,500 3,000 3,000 400,000 24,000 500 7,500 180 $ 446,500 $ 446,500