A company had revenues of $58,500 and expenses of $45,500 for the accounting period. The owner withdrew $6,450 in cash during the same period. Which of the following entries could not be a closing entry?

Debit Owner's, Capital $6,450, credit Owner's, Withdrawals $6,450.

Debit Income Summary $58,500; credit Revenues $58,500.

Debit Revenues $58,500; credit Income Summary $58,500.

Debit Income Summary $45,500, credit Expenses $45,500.

Debit Income Summary $13,000; credit Owner's, Capital $13,000.