Distributed goods worth rs.200 as free samples and goods taken away by the proprietor for personal use rs.100
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Goods distributed as free samples A/c Dr 200
To Purchases A/c 200
(Being goods distributed as free samples,which is decreased from purchases)
Drawings A/c Dr 100
To Purchases A/c 100
(Being goods withdrawn by proprietor,treated as drawings and later decreased from owners equity)
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