A company has revenues of $205,000 and expenses of $125,200 for the accounting period. The owner withdrew $46,000 during the year. Which of the following entries is not a closing entry? Debit Revenues $205,000; credit Income Summary $205,000. Debit Income Summary $79,800; credit Owner's Capital $79,800. Debit Owner's Capital $46,000; credit Owner's Withdrawals $46,000. Debit Income Summary $125,200, credit Expenses $125,200. Debit Income Summary $205,000; credit Revenues $205,000