108. Income Summary has a credit balance of $19,000 in B. Browne Co. after closing revenues and expenses. The entry to close Income Summary is a. credit Income Summary $19,000, debit Owner's Capital $19,000. b. credit Income Summary $19,000, debit Owner's Drawings $19,000. c. debit Income Summary $19,000, credit Owner's Drawings $19,000. (1. debit Income Summary $19,000, credit Owner's Capital $19,000