Drawings of the partners will be shown in which of the following accounts?

Capital A/c

The correct answer is Option 3- Capital A/c.

Drawings of partners represent the amounts withdrawn by partners from the business for personal use. These withdrawals decrease the partners' capital in the business, and hence are recorded on the debit side of their respective capital accounts of the partners.

OTHER OPTIONS-

P and L appropriation A/c: This account is used to distribute the profits or losses of the business among the partners according to their predetermined agreement. Drawings are not part of profit or loss, but rather personal withdrawals that reduce capital.

P and L A/c: The profit and loss account records the overall income and expenses of the business during a period. Drawings are not considered business expenses, so they are not recorded in this account.