At the End of December 2021, Ray Telsenburg, a Partner

At the end of December 2021, Ray Telsenburg, a partner in Telsenburg-Goldblum Company, had a balance in his drawings account of $ 18,000. Ray's capital account at the beginning of 2021 was $ 80,000. $ 5,000 of partnership profit was allocated to Ray in 2021. The entry to close Ray's drawings account at the end of 2021 would include a

A) debit to Income Summary for $ 18,000.
B) credit to Telsenburg, Capital for $ 13,000.
C) debit to Telsenburg, Capital for $ 18,000.
D) credit to Telsenburg, Capital for $ 5,000.