Carl, a trader, withdrew goods from the business for his own personal use. The goods cost $100$, and $8$ carriage had been paid to have them delivered to the business. How should this be entered in Carl’s accounts in the books of the business?
- Adebit Carl’s capital account $100$
- Bdebit Carl’s capital account $108$
- Cdebit Carl’s drawings account $100$
- Ddebit Carl’s drawings account $108$