Concept:Interest on drawings is an income for the firm but an expense for the partner.Explanation:Interest on drawings is charged to each partner for withdrawing capital.So, it is debited to the partner’s current account.From the firm’s viewpoint, this interest is a gain.Hence, it is credited to the Profit and Loss Appropriation Account.The Appropriation Account is used to record such partner-related adjustments.Answer:B. Appropriation account.