For the year ended December 31, a company has revenues of $317,000 and expenses of $196,000. The owner withdrew $50,000 during the year. The balance in the owner's capital account before closing is $81,000. Which of the following entries would be used to close the withdrawal account? O a. Debit Income Summary $50,000; credit Owner's, Capital $50,000. O b. Debit Owner's Capital $81,000; credit Income Summary $81,000. O c. Debit Income Summary $81,000, credit Owner's Withdrawals $81,000. Od. Debit Owner's Capital $50,000; credit Owner Withdrawals $50,000.