A sole trader took some goods costing $800 from inventory for his own use. The normal selling price of the goods is
$1,600.
Which of the following journal entries would correctly record this?
                                   Dr                                           Cr
                                    $                                             $
A Inventory account 1,800
     Purchases account                                            1,800
B Drawings account 1,800
      Purchases account                                            1,800
C Sales account 1,600
       Drawings account                                              1,600
D Drawings account 1,800
         Sales account                                                  1,800

B

B