Which of the following entries records the withdrawal of cash by Sally Anderson, owner of a proprietorship, for personal use?

A) debit Sally Anderson, Capital; credit Cash
B) debit Sally Anderson, Drawing; credit Cash
C) debit Salaries Expense; credit Cash
D) debit Salaries Expense; credit Salaries Payable

Proprietorship

A business structure owned by a single individual, where the owner is personally responsible for the business's debts and liabilities.

Withdrawal

Removing funds from an account, or the act of taking money out from a partnership or investment, often referring to the distribution of assets to owners or partners.