Tara Westmont, the owner of Tiptoe Shoes, had annual revenues of $190,000, expenses of $106,200, and withdrew $20,000 from the business during the current year. The owner's capital account before closing had a balance of $302,000. The entry to clase the income Summary account at the end of the year, after revenue and expense accounts have been closed, is: Multiple Choice Debit T. Westmont, Copital $83,800, credit Income Summary $83,800 Debit T. Westmont, Copital $302,000, credit income Sumnory $302,000 Debit income Summary $83,800, credit T. Westmont. Copiral $83,800 Debit Income Summary $63.800; credit T. Westmont. Copital $63,800