The first two closing entries to the Income Summary account indicate a debit of $56,500 and a credit of $68,200. The third closing entry would be: Multiple Choice debit Capital $11700: credit Income Summary $11,700. debit Revenue $68,200; credit Expenses $56,500 debit Income Summary $11,700, credit Drawing $11.700. debit Income Summary $11,700; credit Capital $11,700