D & E Are Equal Partners and Are Closing Their

D & E are equal partners and are closing their drawing accounts on December 31.Each partner had withdrawn $75,000.The correct entry to close their drawing accounts would be a credit to D Drawing and E drawing for $75,000 and debit to:

A) ​D & E Capital for $75,000
B) ​D & E Cash for $150,000.00
C) ​D & E Capital for $150,000
D) ​D & E Assets for $75,000