ACCA Study Hub Trail Balance error practice question

Leonard, a sole trader, extracts a trial balance as at 30 April 20X7. He subsequently discovers that drawings amounting to $38,100 have been debited to other expenses account in error.

What correcting entries must be made?

Dr Capital account and Cr Other expenses account
Dr Other expenses account and Cr Capital account
Dr Drawings account and Cr Suspense account
Dr Suspense account and Cr Other expenses account

Answer on the study hub: The correct answer is A.

In the absence mentioning a drawings account capital should be debited, since drawings reduce the amount of the owner’s interest in the business. The amount of the correcting entry would be $76,200 (i.e. 2 × $38,100).

Tutorial note: The error is an error of principle; the amount that should have been debited against capital (a balance in the statement of financial position) was debited as an expense (in the statement of profit or loss). Therefore there is no possibility of balance arising on a suspense account.

I don’t understand why they have debited capital account. The correct entry for drawings is Dr Drawings and Credit Bank account. Since they have recorded wrong entries, shouldn’t the correcting entry have been Cr Other expenses 38100 Dr Drawings 38100????