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 $39,000 shown on the worksheet. INCOME STATEMENT DEBIT CREDIT ACCOUNT NAME Cash Accounts Receivable Supplies Equipment Accun. Depr. - Equip. Accounts Payable N. Dorsey, Capital N. Dorsey, Drawing Fees Income Salaries Expense Rent Expense Supplies Expense Depr. Exp. -Equip. Totals Net Income BALANCE SHEET DEBIT CREDIT 9,900 13,800 5,200 37,000 12,800 10,900 39,000 4,400 28,600 14,800 2,100 1.400 2,700 21,000 28,600 7.600 28,600 28,600 70,300 62,700 3.600 70, 300 70,300 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. Complete this question by entering your answers in the tabs below. General Journal General Ledger Trial Balance