Jason Carlson, the proprietor of Jason's Services, withdrew $5,200 from the business during the current year. The entry to close the withdrawals account at the end of the year is: a. Debit J. Carlson, Withdrawals $5,200; credit Cash, $5,200. b. Debit J. Carlson, Capital $5,200; credit J. Carlson, Withdrawals, $5,200. c. Debit Income Summary, $5,200; credit J. Carlson, Withdrawals, $5,200. d. Credit Income Summary $5,200; debit J. Carlson, Withdrawals, $5,200.