Concept:The profit and loss appropriation account shows how net profit is distributed among partners.Explanation:The credit side of this account contains items that increase the profit available for distribution.Interest on drawings is charged to a partner for withdrawing money from the firm.It is treated as an income or gain for the partnership, so it appears on the credit side.Interest on capital, share of profit, and drawings are not credited to this account in this context.Answer:B. Interest on drawings.