On 23 January 2020, Mr. Bilal, the owner of a business, took OMR 300 form the business to meet his personal expenses. Choose the correct journal entry to record this transaction?

a.

Debit drawings OMR 300 and credit capital OMR 300

b.

Debit cash OMR 300 and credit capital OMR 300

c.

Debit personal expenses OMR 300 and credit cash OMR 300

d.

Debit drawings OMR 300 and credit cash OMR 300