merchandiser uses a perpetual inventory system. The beginning Owner, Capital balance of the merchandiser was $$99,000.$ During the year, Sales Revenue amounted to $$75,000,$ Cost of Goods Sold was $$32,000,$ and all other expenses totaled $$10,000.$ Owner withdrawals were $$21,000.$ There were no new capital contributions during the year. The last step in the closing process would includea debit to the Owner, Capital account for $$33,000$a credit to Income Summary for $$21,000$a defit to the Owner, Capital account for $$21,000$a debit to Income Summary for $$33,000$