Aries and Eros Start a Partnership Firm with Capital Contributions $$\begin{array} { | c | r | r | } \hline \text { Aries, Withdrawals } & 5,000 & \\\hline \text { Cash } & & 5,000 \\\hline\end{array}$$

Aries and Eros start a partnership firm with capital contributions of $40,000 and $60,000, respectively. In course of the year, Aries withdraws $5,000 from the business in order to meet his personal expenses. Which of the following is the correct journal entry to record the above withdrawal?

A) $$\begin{array} { | c | r | r | } \hline \text { Aries, Withdrawals } & 5,000 & \\\hline \text { Cash } & & 5,000 \\\hline\end{array}$$
B) $$\begin{array} { | c | r | r | } \hline \text { Aries, Withdrawals } & 5,000 & \\\hline \text { Aries, Capital } & & 5,000 \\\hline\end{array}$$
C) No entry
D) $$\begin{array} { | c | r | r | } \hline \text { Aries, Withdrawals } & 5,000 & \\\hline \text { Eros, Capital } & & 5,000 \\\hline\end{array}$$