Amerchandiser uses a perpetual inventory system. the beginning owner, capital balance of the merchandiser was $99,000. during the year, sales revenue amounted to $75,000, cost of goods sold was $32,000, and all other expenses totaled $10,000. owner withdrawals were $21,000. there were no new capital contributions during the year. the last step in the closing process would include a. a credit to income summary for $21,000 b. a debit to the owner, capital account for $33,000 c. a debit to income summary for $33,000 d. a debit to the owner, capital account for $21,000