As a Sole Trader business there is no legal separation between you and your business, therefore your sales less your business expenses becomes your trading profit and your trading profit is counted as your personal income.
The ‘Proprietor Drawings Account’ (1202) is a Balance Sheet account used to track both drawings and capital introduced, is does not have an effect sales/income and therefore trading profits. Think of the Proprietor Drawing Account as a virtual bank account. i.e. transfers will reflect movements between the business/you personally and vice versa.
If your Accountant or you produce a balance sheet, capital introduced and/or drawings can be tracked from the Proprietor Drawings Account, when preparing the balance sheet it’s good practice to journal the balance from 1202 to 3100 (Proprietor or Partner Drawings), hence the 3100 nominal code.