Dorsey Company's partial worksheet for the month ended March 31, 20x1, is shown below. Open the owner's capital account (account number 301) in the general ledger and record the March 1, 20X1, balance of $32,000 shown on the worksheet. Prepare a journal entries for the Dorsey Company's on March 31, 20x1. Post the closing entries to the owner's capital account. Prepare a postciosing trial balance. Complete this question by entering your answers in the tabs below. Prepare a journal entries for the Dorsey Company's on March 31,201. Journal entry worksheet Record entry to transfer fees income to income summary. Note: Enter debits before credits. Post the closing entries to the owner's capital account. Prepare a postclosing trial balance