Drawings account is to be created by linking with A. Capital B. Current asset C. Current liability D. Drawings

Capital
Current asset
Current liability
Drawings

The correct answer is D. Drawings.

A drawings account is a personal account that records the amount of money that a business owner takes out of the business for personal use. It is a contra-equity account, which means that it reduces the amount of equity in the business.

Capital is the total amount of money that has been invested in a business. It is usually recorded in a capital account.

Current assets are assets that are expected to be converted into cash within one year. They include cash, accounts receivable, inventory, and short-term investments.

Current liabilities are liabilities that are due within one year. They include accounts payable, short-term notes payable, and accrued expenses.

Drawings are not a type of asset, liability, or equity. They are a personal account that records the amount of money that a business owner takes out of the business for personal use.