Dorsey Company's partial worksheet for the month ended March 31, 2019, is shown below. Open the owner's capital account (account number 301) in the general ledger and record the March 1, 2019, balance of $36,500 shown on the worksheet. BALANCE SHEET INCOME STATEMENT ACCOUNT NAME DEBIT CREDIT DEBIT CREDIT Cash 9,400 Accounts Receivable 12,800 Supplies 4,950 Equipment Accum. Depr. - Equip. Accounts Payable N. Dorsey, Capital N. Dorsey, Drawing Fees Income Salaries Expense Rent Expense Supplies Expense Depr. Exp. -Equip. Totals Net Income 19,750 26,600 65,550 6,850 58,700 6,850 26,600 26,600 65,550 65,550 34,500 11,800 10,400 36,500 3,900 26,600 14,300 1,850 1,150 2,450 Prepare a journal entries for the Dorsey Company's on March 31, 2019. Post the closing entries to the owner's capital account. Prepare a postclosing trial balance.