Tara Westmont, the proprietor of Tiptoe Shoes, had annual revenues of $198.000, expenses of $110.200, and withdrew $23.200 from the business during the current year. The owner's capital account before dosing had a balance of $310.000. 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 Income Summary $87,800, credit T Westmont Capital $87800 Debit Westmone Capital $37.800. credit Income Summary $87.800 Debit income Summary $64600, crede Westmont Capital $54,600 Debit T. Westmont, Capital $310.000 credit Income Summary $310,000 Debit T. Westmont, Capital $64600. credit Income Summary $64600