The correct answer is D. Stock account.
Goods withdrawn by the proprietor from business for his personal use are considered as drawings. Drawings are the amount of goods or cash that the proprietor takes out of the business for his personal use. It is not an expense of the business and should not be recorded in the income statement. Instead, it should be recorded in the proprietor’s capital account as a decrease in his equity.
A. Sales account is used to record the sale of goods or services to customers.
B. Purchases account is used to record the purchase of goods or services from suppliers.
C. Supplier’s account is used to record the amount owed to suppliers for goods or services that have been purchased.