For the year ended December 31, a company had revenues of $204,000 and expenses of $122,400. The owner withdrew $40,800 during the year. Which of the following entries could not be a closing entry? Multiple Choice Debit revenues $204,000 credit Income Summary $204,000 Debit revenues $204,000; credit Income Summary $204,000 Debit Owner's Capital $40,800; credit Owner Withdrawals $40,800. Debit Income Summary $81,600; credit Owner's, Capital $81,600. Debit Income Summary $122,400, credit expenses $122,400. Debit Income Summary $204,000; credit revenues $204,000. Screenshot