Dorsey Company's partial worksheet for the month ended March 31,2016,is shown below.Open the owner's capital account (account number 301)in the general ledger and record the March 1,2016,balance of $32,000 shown on the worksheet.Journalize the closing entries on page 3 of a general journal.Post the closing entries to the owner's capital account.Prepare a post-closing trial balance. 
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