I have the answer as B. Is this correct please?

From the following information record the general journal entry to close the drawings account at year end: Extract Account Balances of Rose Cutcliffe As at 30 June 2018 Accounts Receivable 12,808 Advertising 400 Bank 36,800 Capital 302,222 Cost of Goods Sold 45,100 Depreciation 12,000 Discount Allowed 300 Discount Received 400 Drawings 16,000 Office Salaries 14,000 Rent Expense 8,000 Rent Received 3,000 Sales 100,000 Telephone 600 Select one: a. Debit capital 16,000, credit drawings 16,000 b. Debit drawings 16,000, credit capital 16,000 c. Debit drawings 16,000 credit profit and loss 16,000 d. Debit profit and loss 16,000 credit drawings 16,000