A trader removed some goods from the business for personal use. He credited the purchases account with the cost price of the goods, $200$, and credited the sales account with the selling price, $300$. Which entries did he make to put right the error?
- 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 $300$