Tara Westmont, the proprietor of Tiptoe Shoes, had annual revenues of $194,000, expenses of $108,200, and withdrew $21600 from the business during the current year. The owner's capital account before closing had a balance of $306,000. 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 $306,000; credit Income Summary $306,000 Debit T. Westmont, Copital $64,200 credit Income Summary $64,200 Debit Income Summary $64,200, credit T. Westmont, Capital $64,200 Debit Income Summary $85,800, credit T. Westmont, Capital $85,800 Debit T. Westmont, Capital $85,800, credit Income Summary $85,800