For the year ended December 31, a company has revenues of $331,000 and expenses of $203,000. The owner withdrew $55,600 during the year. The balance in the owners capital account before closing is $95,000. Which of the following entries would be used to close the withdrawal account? Debit Income Summary $55,600; credit Owners, Capital $55,600. Debit Owners Capital $55,600; credit Owner Withdrawals $55,600. Debit Owners Capital $95,000; credit Income Summary $95,000. Debit Income Summary $95,000, credit Owners Withdrawals $95,000. Debit Owners Withdrawals $55,600; credit Owners Capital $55,600.