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A sole trader took some goods

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 Purchases account 800 800
B、Drawings account Purchases account 800 800
C、Sales account Drawings account 1,600 1,600
D、Drawings account Sales account 800 800



【参考答案及解析】
The selling price is not relevant to this adjustment
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