Net Income for Susan's Treasures Is $25,000 for the Current

Multiple Choice

Net income for Susan's Treasures is $25,000 for the current year. The owner withdrew $3,000 per month for personal living expenses. The owner's Capital account will show a net

A) decrease of $11,000.
B) increase of $61,000.
C) decrease of $36,000.
D) increase of $11,000.
E) increase of $36,000.