Partners G Have Withdrawn $65,000 and Partner H Has Withdrawn

Partners G have withdrawn $65,000 and partner H has withdrawn $1 from the partnership of G & H for the year ending December 31.What is the correct entry to close their capital accounts on December 31?

A) ​Debit G Drawing for $65,000 Debit H Drawing for $1
B) ​Debit G Capital for $65,000, Debit H Capital for $1
C) ​Debit Each partners Capital accounts for $33,000
D) ​None of above