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 close the Income Summary account at the end of the year, after revenue and expense accounts have been closed, is: Multiple Choice Debit T. Westmont, Capital 563.800; credit Income Summary $63,800 Debit T. Westmont Capital $3,800, credit Income Summary 583.800 Debit Income Summary $63,800,heit Westmont, Capital $63.800 O Debit income Summary 583,800, cred Westmont, Copa 13.800 0 Debt West Capes 5302.000.com Summary 5302.000