Concept:In a fixed capital system, partners' capital accounts stay fixed, and all routine transactions are recorded through the current account.
Explanation:Drawings reduce the partner's claim on the business.
Under the fixed capital method, drawings are not recorded in the capital account.
Instead, they are transferred to the debit side of the partner's current account.
The capital account remains unchanged at the original fixed amount.
Therefore, drawings are debited to the current account.
Answer:debit of partners' current accounts. (Option D)