单选题:A sole trader took some goods costing $800 from inventory for his own use. The n

题目内容:

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 $ $

AInventory account Purchases account     800             800

BDrawings account Purchases account    800              800

CSales account Drawings account           1,600         1,600

DDrawings account Sales account             800            800

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