Assume the company uses a perpetual inventory system. The beginning capital balance of the owner, Galus Hall, was $104,000. During the year, Sales Revenue amounted to $72,000, Cost of Goods Sold was $59,000, and all other expenses totaled $18,000. The owner withdrew $25,000 of cash from the company. The last step in the closing process would include O A. a credit to Income Summary for $25,000. O B. a credit to Hall. Capital account for $5.000 O C. a debit to Hall. Capital account for $5.000. O D. a credit to Hall, Capital account for $25,000