Earlier in the month, Harrison was informed that one of the firm's partners withdrew $1,300 from the firm, so he recorded a transaction to the owner's drawing account. To close out the $1,300 balance, Harrison must record a debit to the account, and a credit to the account for $1,300. a.) owner's draw; accounts payable b.) accounts payable; expense account Oc.) owner's equity; owner's draw d.) expense account; owner's equity