Dr Drawing $140
Cr Purchase $140
To cancel the amount of drawing from the purchase/
Correct the wrong entries of purchase which should be treated as drawing.
唔關suspenses事,通常關suspenses事果d係俗稱“瘸腳”的double entries,例如:
有一個purchase transaction係$1,000,但係個accountant就入左Dr Purchase $1000 Cr Bank $100,甘就係“瘸腳”的double entries而衍生出$900的suspenses。