Which of the following is an example of a debit in accounting?

In accounting, a debit represents an increase in assets or expenses and a decrease in liabilities or equity. Withdrawals, often referred to as owner's draws, are transactions where an owner takes money or assets out of the business for personal use. This action effectively reduces the owner's equity in the business since resources are being taken out, and it records a debit in the accounting system.

When the owner makes a withdrawal, it is reflected in the accounts as a debit entry because it decreases the owner's equity accounts. This is consistent with the double-entry accounting system, where every transaction affects at least two accounts to maintain balance.

In contrast, the other options do not represent a debit. Owner's equity and liabilities typically have credits associated with increases, while revenue also reflects a credit to income accounts, indicating earning growth rather than a reduction or resource withdrawal. Hence, withdrawals are the correct example of a debit in accounting.