The entry to record the approval of a withdrawal by the owner will include:

A) a debit to Wages Expense and a credit to Vouchers Payable.
B) a debit to Vouchers Payable and a credit to Wages Expense.
C) a debit to Withdrawals and a credit to Vouchers Payable.
D) a debit to Vouchers Payable and a credit to Withdrawals.

When an owner withdraws funds from the business, the entry includes a debit to the Withdrawals account (increasing the owner's withdrawals for the period) and a credit to Cash or another asset account from which funds are withdrawn (reducing the asset). Options A and B involve Wages Expense, which is unrelated to owner withdrawals. Option D incorrectly suggests crediting Withdrawals, which would decrease the withdrawals account, contrary to the nature of the transaction.