A merchandiser uses a perpetual inventory system. The beginning O ver, Capital balance of the merchandiser was .000. During the year Sales Revenue amounted to 75.000 cost of Good Sold was $2000 andar other expenses totaled $10,000. Owner withdrawals were $21.000. There were no new capital contributions during the year. The last step in the closir process would include a debito Income Summary for $33.000 a debit to the owner, Capital account for $32.000 a debit to the Owner, Capital account for 521.000 O a credit to come Summary for $21.000