The owner withdrawal $981, then contributed $4800 to the company a few days later. Which T- account is correct?

A.

Owner's capital No.15
Date	Details	$	Date	Details	$
June 14	Cash at bank	981	June 1	Balance	77,527
30	Closing balance	81,346	28	Cash at bank	4,800
		82,327			82,327
			July 1	Opening balance	81,346

B.

Drawings -9
Date	Details	$	Date	Details	$
Jun 14	Cast at Bank	981	Jun 30	Closing Balance	981
		981			981

Capital -15
Date	Details	$	Date	Details	$
Jun 30	Closing Balance	82,327	Jun 1	Opening Capital	77,527
			Jun 28	Cash at Bank	4,800
		82,327			82,327