The December 31 adjusted trial balance for Hot Web Designs showed design fees earned of $56,900 and website maintenance fees of $24,900 earned during the year. What is the journal entry to close revenue? Debit Owner's Capital $81,800; credit Design Fees Earned $56,900 and Website Maintenance Fees $24,900. O Debit Income Summary $81,800; credit Design Fees Earned $56,900 and Website Maintenance Fees $24,900. Debit Design Fees Earned $56,900 and Website Maintenance Fees $24,900; credit Income Summary $81,800. O Debit Design Fees Earned $56,900 and Website Maintenance Fees $24,900; credit Owner's Capital $81,800