Select the most appropriate alternative from those given below and rewrite the statement.

The drawings of partners are transferred to __________________ account.
a) trading
b) profit and loss
c) partner’s capital
d) balance sheet

The drawings of partners are transferred to partner’s capital account.
Explanation: Drawings are the amount withdrawn by the partners from the business for their personal use. Such withdrawals from the business cause a decline in partners’ capital. Therefore, these are recorded on the debit side of Partner’s Capital Account.