Question regarding Withdrawals

Dear Tutor,

I would like to have one question regarding Withdrawals in Chapter 3. I am bit confused, I tried to find the answer during watching the presentation, but I could not.
In example 1 is written:
(j) Kristine withdraws $100 cash from the business.
and in the beginning when you prepared the T accounts you wrote DR 100 Cash for the Withdrawal account. Double Entry Bookkeeping (part a) around 18 min in the video.

but after going through the other examples in the chapter,
Double Entry Bookkeeping (part b) – 06:40 mins in the video already is DR 100 Cash for the Withdrawal account.
But again Double Entry Bookkeeping (part b) 20:30 min the part of the video when you prepare the Statement of Financial Position you use (100) at Capital section – Withdrawals.

Can you explain me how is changing and why, because it was not clear for me at all?

Thank you and best regards,

Tamás