How would you account for the goods removed for own use by the proprietor?
(a) Credit Sales account and debit Drawings account with the sale price of the goods
(b) Credit Purchases account and debit Drawings account with the cost price of the goods
(c) Credit ‘Opening’ inventory account and debit Drawings account with cost price of the goods
(d) Credit Statement of income and debit Drawings account with the cost price of the goods