What journal entry is required to record goods taken from inventory by the owner of a business?

A. Dr Drawings   Cr Purchases

B. Dr Sales        Cr  Drawings

C. Dr Drawings   Cr Inventory

The answer is A, but I don't know why C is wrong? Could you help me?

Thank you very much in advance!

Goods taken by owner is deemed as the company buy goods and then give it to the owner, thus the purchase accountant is CR and transfer to drawings.

Hi, thanks very much for your kindly reply!

But may I ask why can't credit inventory account? Inventory decrease -> assets decrease -> credit inventory account.

Appreciate for your help!

Best regards,