A company had revenues of $54,500 and expenses of $43,750 for the accounting period. The owner withdrew $6,000 in cash during the same period. Which of the following entries could not be a closing entry?

1)Debit Income Summary $10,750; credit Owner's, Capital $10,750.

2)Debit Income Summary $54,500; credit Revenues $54,500.

3)Debit Revenues $54,500; credit Income Summary $54,500.

4)Debit Income Summary $43,750, credit Expenses $43,750.

5)Debit Owner's, Capital $6,000, credit Owner's, Withdrawals $6,000.