John withdrew goods from the business for his own personal use. They had cost $125$, and $20$ had been paid to deliver them to the business premises. How was this entered in John’s books of account?
- ADebit: drawings $145$; Credit: purchases $125$, carriage inwards $20$
- BDebit: drawings $145$; Credit: purchases $125$, carriage outwards $20$
- CDebit: purchases $125$, carriage inwards $20$; Credit: drawings $145$
- DDebit: purchases $125$, carriage outwards $20$; Credit: drawings $145$