The first two closing entries to the Income Summary account indicate a debit of $57750 and a credit of $69.700. The third closing entry would be Multiple Choice O debit Income Summary $11.950, credit Drawing $11,950 debit Revenue $69.700 credit Expenses $57750. O debit Capital $11,950; credit Income Summary $11,950, debit Income Summary $11,950 Credit Capital 511950