Dorsey company's partial worksheet for the month ended march 31, 2018, is shown below. Open the owner's capital account (account number 301) in the general ledger and record the March 1, 2018, balance of $36,500 shown on the worksheet.

Income Statement Balance Sheet

Account Name Debit Credit Debit Credit

Cash 9,400

Accounts Rec 12,800

Supplies 4,950

Equipment 34,500

Accum. Depr. Equipment 11,800

Accounts Payable 10,400

Dorsey Capital 36,500

Dorsey Drawing 3,900

Fees Income 26,600

Salaries Expense 14,300

Rent Expense 1,850

Supplies Expense 1,150

Depr. Expense Equip 2,450

Totals 19,750 26,600 65,550 58,700

Net Income 6,850 6,850

what is a postclosing trial balance? What information is pertinent from the information given here to create it?