What is the accounting entry to close the sole proprietorship drawing account?

Definition of Sole Proprietorship Drawing Account

The drawing or withdrawal account for a sole proprietorship is a temporary owner
equity's account that is closed at the end of the accounting year. The drawing account
is also a contra account to owner's equity, because the drawing account's debit balance
is contrary to the normal credit balance for an owner's equity account.
At the end of the accounting year, the drawing account is closed directly to the capital
account with an entry that debits the owner's capital account and credits the owner's
drawing account. Please note that the owner's drawing account is not an expense and
as a result it does not get closed to the Income Summary account nor will the amount
appear on the company's income statement.
Example of the Entry to Close the Drawing Account
Let's assume that at the end of the accounting year the account Eve Jones,
Drawing has a debit balance of $24,000. This balance is the result of Eve withdrawing
$2,000 per month from her sole proprietorship for her personal use. (The monthly
withdrawals were recorded with a debit to Eve Jones, Drawing and a credit to Cash.)
The journal entry to close the drawing account at the end of the accounting year will
credit Eve Jones, Drawing for $24,000 and will debit Eve Jones, Capital for $24,000.