This problem gets answered under the condition that the owner has separated the BobCats R Us books and the personal books. (Not doing so would be a major ethical issue).
So the owner has to lower the company's cash balance and move it to another account. From the company, cash is credited. Now since the owner used it for something NOT in the company, the choices of Accounts Receivable and Capital and Supplies Expense would not make sense. Debiting Accounts Receivable and crediting cash is rare - both accounts move in the same direction. If someone pays the company for money owed, it's typically to debit cash and credit Accounts Receivable. Supplies Expense would be if the owner bought a ream of paper for the office company machines. Capital would not make in sense, too. This is when the company goes public and issues stock, or, uses the cash to make along term investment for the company's health.
One should debit Withdrawals and credit Cash to properly represent this transaction.