For the year ended December $31,$ a company had services revenue of $$193,000$ and wages expense of $$115,800.$ The owner withdrew $$38,600$ during the year. Which of the following entries could not be a closing entry?Multiple ChoiceDebit Income Summary $$77,200$; credit Owner's, Capital $$77,200.$Debit Owner's Capital $$38,600$; credit Owner Withdrawals $$38,600.$Debit Income Summary $$193,000$; credit Services Revenue $$193,000.$Debit Income Summary $$115,800,$ credit Wages Expense $$115,800.$Debit Services Revenue $$193,000$; credit Income Summary $$193,000.$