The account to which the drawing account is closed is called Oa. Revenue. Ob. Owner's Capital. Oc. Cash. Od. Income Summary. Corrections in accounts should be Oa. corrected by preparing a correcting entry. Ob. erased and redone. Oc. initialed and redone. Od. covered completely. < When posting an adjusting entry to the general ledger, write Oa. "adjusting" in the Item column. Ob. "balance" in the work sheet. Oc. "ledger" in the general ledger. Od. "adjusting" in the Posting Reference column