Which of the Following Statements Is True About Partnership Accounting

Which of the following statements is true about partnership accounting?

A) A particular partner's capital account is debited when a withdrawal takes place by that partner.
B) Through the closing entry process for a partnership, a positive net income results in an increase in overall partner capital.
C) The total of the drawing account balances are subtracted to arrive at the net income to allocate to the partners.
D) The partner's drawing account is closed to retained earnings at the end of the perioD.The capital account in a partnership keeps track of each partner's capital balance and is affected by partner investments and withdrawals as well as net income.