Aries and Eros Start a Partnership with Capital Contributions of $37,000

Multiple Choice

Aries and Eros start a partnership with capital contributions of $37,000 and $63,000,respectively.Over the course of the year,Aries withdraws $4800 from the business in order to meet his personal expenses.Which of the following is the correct journal entry to close the relevant Withdrawals account at the end of the year?

A) $$\begin{array} { | c | r | r | } \hline \text { Aries, Withdrawals } & 4800 & \\\hline \text { Cash } & & 4800 \\\hline\end{array}$$
B) $$\begin{array} { | l | l | l | } \hline \text { Aries, Capital } & 4800 & \\\hline \text { Aries, } & & \\\text { Withdrawals } & & 4800 \\\hline\end{array}$$
C) No entry
D) $$\begin{array} { | c | r | r | } \hline \text { Aries, Withdrawals } & 4800 & \\\hline \text { Eros, Capital } & & 4800 \\\hline\end{array}$$