Tara Westmont, the owner of Tiptoe Shoes, had annual revenues of $203,000, expenses of $112,700, and withdrew $25,200 from the business during the current year. The owner's capital account before closing had a balance of $315,000. The entry to close the Income Summary account at the end of the year, after revenue and expense accounts have been closed, is: Multiple Choice Debit T. Westmont, Capital $315,000; credit Income Summary $315,000 Debit T. Westmont, Capital $65,100; credit Income Summary $65,100 Debit Income Summary $65,100; credit T. Westmont, Capital $65,100 Debit Income Summary $90,300, credit T. Westmont, Capital $90,300 Debit T. Westmont, Capital $90,300, credit Income Summary $90,300