I want to ask something about LCCI--Urgent!!

Linked it up to the 3 golden rules I mentioned to you before. Link it up to the nature of the accounts (assets, liabilities, income, expenses ) you are going to charge with.
Trial balance is only the total balance of each of the account. The nature of the account has no impact in the TB.
In your example,think of it, how goods are being recorded in an account initially. This is a cost. So, this cost/expense account must be debited with. We Dr. Purchases (Cost/Expense ) Cr. Trade Creditors ( Liability )
Now, your boss had took the goods for his own use. What do you think? The purchases (cost ) must be reduced. So the purchase account must be credited with $185. And, what account will then be debited? It is then the drawings account. What is a drawing account? It is a debtor account but now with the name of your boss. So, this account must be debited with $185.
One point, as the goods are not sold out with a profit margin, so, it is the purchases account to be credited and not the sales account as you mentioned.
So, think of the issue if the debit means plus + then a credit must means minus - and vice versa.