Concept:The profit and loss account records only revenue and expense items.Drawings are not an expense of the business.Explanation:Drawings represent money or goods taken by the owner for personal use.This is not a business expense, so it is not shown in the profit and loss account.Instead, drawings are deducted from the owner's capital in the statement of financial position.Interest, salaries, and bad debts are all business expenses or incomes that appear in the profit and loss account.Answer:A. drawings