If the owner of Pastel Legal Services forgot to deduct a withdrawal from the balance per books, what entry would be necessary?

A) Debit Cash; credit Withdrawals
B) Debit Withdrawals; credit Cash
C) Customer collection taken by the bank
D) Debit Accounts Receivable; credit Cash

The correct entry to record a withdrawal that was not deducted from the balance per books is to debit Withdrawals (to increase the owner's withdrawal account, reflecting the money taken out of the business by the owner) and credit Cash (to decrease the cash account, reflecting the actual reduction in cash due to the withdrawal).