At the end of year, after the closing of Capital account, where will be it transfered ? (a) To Trading A/c (b) To Profit &

At the end of year, after the closing of Capital account, where will be it transfered ?

(a) To Trading A/c
(b) To Profit & Loss A/c
(c) To Balance Sheet
(d) To Drawings A/c

At the end of year, after the closing of Capital account, where will be it transfered ? (a) To Trading A/c (b) To Profit & Loss A/c