12 TB MC Qu. 04-139 For the year ended... For the year ended December 31, a company had revenues of $193,000 and expenses of $115,800. The owner withdrew $38,600 during the year. Which of the following entries could not be a closing entry? 8.37 points Multiple Choice Book O Debit Income Summary $77,200; credit Owner's, Capital $77,200. Print References O Debit Owner's Capital $38,600; credit Owner Withdrawals $38,600. O Debit revenues $193,000; credit Income Summary $193,000. O Debit Income Summary $115,800, credit expenses $115,800. O Debit Income Summary $193,000; credit revenues $193,000