A company had revenues of $75,000 and expenses of $62,000 for the accounting period. The owner withdrew $8,000 in cash during the same period. Which of the following entries could not be a closing entry? Debit Revenues $75,000; credit Income Summary $75,000. Debit Income Summary $62,000, credit Expenses $62,000 Debit Income Summary $13,000; credit Owner's, Capital $13,000. Debit Income Summary $75,000; credit Revenues $75,000. Debit Owner's, Capital $8,000, credit Owner's, Withdrawals $8,000.