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
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