The journal entry to close out a $200 debit balance in the Smith, Withdrawals account for the period would be: ANSWER Unselected Date Accounts Debit Credit Smith, Withdrawals 200 Service Revenue 200 Unselected Date Accounts Debit Credit Smith, Withdrawals 200 Smith, Capital 200 Unselected Date Accounts Debit Credit Service Revenue 200 Smith, Withdrawals 200