J Smith Withdrew $100 from Jay's Limo Services for Personal $\begin{array}{|l|r|r|}\hline \text { J. Smith, Capital } & 100 & \\\hline \text { J. Smith, Withdrawals } & & 100 \\\hline\end{array}$

J. Smith withdrew $100 from Jay's Limo Services for personal use. Which of the following general journal entries will Jay's Limo Services make to record this transaction?
A)
$\begin{array}{|l|r|r|}\hline \text { J. Smith, Capital } & 100 & \\\hline \text { J. Smith, Withdrawals } & & 100 \\\hline\end{array}$
B)
$\begin{array}{|l|r|r|}\hline \text { J. Smith, Withdrawals } & 100 & \\\hline \text { J. Smith, Capital } & & 100 \\\hline\end{array}$
C)
$\begin{array}{|l|r|r|}\hline \text { Cash } & 100 & \\\hline \text { J. Smith, Withdrawals } & & 100 \\\hline\end{array}$
D)
$\begin{array}{|l|r|r|}\hline \text { Cash } & 100 & \\\hline \text { J. Smith, Capital } & & 100 \\\hline\end{array}$
$$\begin{array}{l}\text { E) }\\\begin{array} { | l | r | r | } \hline \text { J. Smith, Withdrawals } & 100 & \\\hline \text { Cash } & & 100 \\\hline\end{array}\end{array}$$