TechCom Inc. reported 33,000 BD of total revenues, 12,000 BD of total expenses, and 3,000 BD of owner withdrawals at year-end 2020. To close the income summary account, TechCom would: O Debit income summary, 21,000 BD; credit capital, 21,000 BD. O Debit capital, 30,000 BD; credit income summary, 30,000 BD. Debit income summary, 30,000 BD; credit capital, 30,000 BD. O Debit capital, 21,000 BD; credit income summary, 21,000 BD.