The Appropriate Format of the December 31,2017 Closing Entry for John

The appropriate format of the December 31,2017 closing entry for John & Hope Limited Liability Partnership,whose two partners had withdrawn their salaries from the partnership during the year,is: $$\begin{array} { | l | l | r | r | } \hline \text { A) } & \text { John, Drawing } & \mathrm { XXX } & \\\hline & \text { Hope, Drawing } & \mathrm { XXX } & \\\hline & \text { Salaries Payable } & & \mathrm { XXX } \\\hline \text { B) } & \text { Salaries Expense } & \mathrm { XXX } \\\hline & \text { John, Drawing } & & \mathrm { XXX } \\\hline & \text { Hope, Drawing } && \mathrm { XXX } \\\hline \text { C) } & \text { John, Capital } & \mathrm { XXX } & \\\hline & \text { Hope, Capital } & \mathrm { XXX } \\\hline & \text { Salaries Payable } && \mathrm { XXX } \\\hline \text { D) } & \text { John, Capital } & \mathrm { XXX } & \\\hline & \text { Hope, Capital } & \mathrm { XXX } \\\hline & \text { John, Drawing } & & \mathrm { XXX } \\\hline & \text { Hope, Drawing } & & \mathrm { XXX } \\\hline & & & \\\hline\end{array}$$