When stock is withdrawn for personal use, the accounting entries is to debit
Stock account credit drawings
Drawing account, credit stock account
Personal account credit cash account
Cash account, credit personal account
Correct answer is B
Journal Entry will be to debit drawings & credit related stocks or Sales account on cost basis for having used goods for personal use by the owner.
Whenever the proprietor withdraws any sort of cash,goods or asset for his or her personal, private or domestic it is considered as drawings.