Income Summary has a credit balance of $ 30340 in B. Swifty Co, after closing revenues and expenses. The entry to close Income Summary is O credit Income Summary $ 30340, debit Owner's Drawings $ 30340. O debit Income Summary $ 30340, credit Owner's Drawings $ 30340. O debit Income Summary $ 30340, credit Owner's Capital $ 30340, O credit Income Summary $ 30340, debit Owner's Capital $130340