This Question: 1 pt 2 of 5 (1 complete) The balance in the J. Higgins, Withdrawals account was $3,200. The entry to close the account would include a: A. debit to J. Higgins, Capital, $3,200. 0) B./debit to Income Summary, $3,200 @ C. credit to Income Summary, $3,200. O D. debit to J. Higgins, Withdrawals, $3,200. SW NE