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3.5 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                         800

Purchases account                                                      800

B Drawings account                           800

Purchases account                                                      800

C Sales account                             1,600

Drawings account                                                      1,600

D Drawings account                            800

Sales account                                                           800

答案：B

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