What Is the Closing Entry for Drawings of $25 000

Multiple Choice

What is the closing entry for drawings of $25 000?

A) Debit owner's capital account $25 000; credit drawings $25 000
B) Debit profit or loss summary account $25 000; credit drawings $25 000
C) Debit bank $25 000; credit drawings $25 000
D) None of the above