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【单选题】
J. Awn, the proprietor of Awn Services, withdrew $8,700 from the business during the current year. The entry to close the withdrawals account at the end of the year is:A.
Debit J. Awn, Withdrawals $8,700; credit Cash, $8,700
B.
Debit J. Awn, Capital $8,700; credit J. Awn, Withdrawals $8,700
C.
Debit J. Awn, Withdrawals $8,700; credit J. Awn, Capital $8,700
D.
Debit Income Summary $8,700; credit J. Awn, Capital $8,700
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