Earlier in the month, Harrison was informed that one of the firm's partners withdrew $1,300 from the firm, so he recorded a transaction to the owner's drawing account. To close out the $1,300 balance, Harrison must record a debit to the_____ account, and a credit to the____ account for $1,300.

a.) owner's draw; accounts payable
b.) accounts payable; expense account
c.) owner's equity, owner's draw
d.) expense account; owner's equity