Tara Westmont, the owner of Tiptoe Shoes, had annual revenues of $$188,000,$ expenses of $$105,200,$ and withdrew $$19,200$ from the business during the current year. The owner's capital account before closing had a balance of $$300,000.$ The entry to close the Income Summary account at the end of the year, after revenue and expense accounts have been closed, is:

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Multiple Choice

Debit Income Summary $$82\mathrm{.}800,$ credit T$.$ Westmont, Capital $$82,800$

Debit T$.$ Westmont, Capital $$82,800,$ credit Income Summary $$82,800$

Debit T$.$ Westmont, Capital $$300,000$ credit Income Summary $$300,000$

Debit T$.$ Westmont, Capital $$63,600$; credit Income Summar $$63\mathrm{.}600$

Debit Income Summary $$63,600$; credit T$.$ Westmont, Capital $$63,600$