Tower of Shoes had al revenues of $196,000, expenses of $109,200, and withdrew $22,400 from the business arge corpore The owner account before closing had a balance of $308,000. The entry to close the income Summary account at the and accounts have been closed Help Save & Exit Subm. OD SRL. Westment Costa $26.800 Derde Westmont Capital 564,400 Won Capital 564400: credit Income Summary 564,400 sort Catal586,800 Credit Income Summary $86,800 Caps $308.000, credit Income Summary $308,000