Tara Westment proprietor of Tipton Shoes, had annual revenues of 5192.000, expenses of 102,200, and withdrew $20,800 from the business during the current year. The owner capital account before coming had a balance of $304,000 The entry to close the Income Summary account at the end of the year after revenue and expense accounts have been closed Mun Choice O DW, C604,000 crotcome thamany 864000 DOC 304.000.com Smary 304000 Debit incomSur 564.000 .: We Cata$54.000 Do come Suy Scott Com O Demon Cross 100 creation S04.300