A trader withdrew some goods from the business for personal use. He debited the purchases account by the cost price of the goods, $200$, and credited the sales account with the selling price, $300$. Which entries did he pass to correct the mistake?
- Adebit drawings $200$ and income statement $100$, credit suspense $300$
- Bdebit drawings $200$ and sales $300$, credit suspense $500$
- Cdebit suspense $300$, credit drawings $200$ and income statement $100$
- Ddebit suspense $500$, credit drawings $200$ and sales $300$