Danos Company's partial worksheet for the month ended December 31, 2013, is shown below. Open the owner's capital account (account number 301) in the general ledger and record the December 1, 2013, balance of $64,000 shown on the worksheet. Journalize the closing entries on page 8 of a general journal. Post the closing entries to the owner's capital account. Prepare a postclosing trial balance. 
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