A company had revenues of $187,000 and expenses of $109,000 for the accounting period. The owner withdrew $37,000 during the year. Which of the following entries could not be a closing entry?

Debit Income Summary $78,000; credit Owner's, Capital $78,000.

Debit Capital $37,000; credit Withdrawals $37,000.

Debit Revenues $187,000; credit Income Summary $187,000.

Debit Income Summary $109,000, credit Expenses $109,000.

Debit Income Summary $187,000; credit Revenues $187,000.