The Appropriate Format of the December 31, 2010 Closing Entry

The appropriate format of the December 31, 2010 closing entry for John & Hope Limited Liability Partnership, whose two partners had withdrawn their salaries from the partnership during the year is: $$\begin{array} { | l | l | r | r | } \hline \text { A) } & \text { John, Drawing } & \text { XXX } & \\\hline & \text { Hope, Drawing } & \text { XXX } & \\\hline & \text { Salaries Payable } & & \text { XXX } \\\hline \text { B) } & \text { Salaries Expense } & \text { XXX } & \\\hline & \text { John, Drawing } & & \text { XXX } \\\hline & \text { Hope, Drawing } & & \text { XXX } \\\hline \text { C) } & \text { John, Capital } & \text { XXX } & \\\hline & \text { Hope, Capital } & \text { XXX } & \\\hline & \text { Salaries Payable } & & \text { XXX } \\\hline \text { D) } & \text { John, Capital } & \text { XXX } & \\\hline & \text { Hope, Capital } & \text { XXX } & \\\hline & \text { John, Drawing } & & \text { XXX } \\\hline & \text { Hope, Drawing } & & \text { XXX } \\\hline\end{array}$$

A) A Above.
B) B Above.
C) C Above.
D) D Above.