had annual revenues of $185.000, expenses of $103.700, and 21) Tara Westmont, the proprietor of Tiptoe Shoes, had annual revenues of withdrew $18,000 from the business during the current year. The owners usiness during the current year. The owner's capital account before closing balance of $297,000. Prepare the entries to close out the temporary accounts. capital account? se out the temporary accounts. What is the balance in the owner's