(1) loss of goods in transit/fire loss by fire ....debit purchases account ...credit (2) drawings of goods made for personal use drawings account ... dr to purchases account (3) drawing of the cash for personal use drawings accounts dr to cash account (4) depreciation Depreciation account ....dr to provision for depreciation account (5) income accrued: income accrued account dr .. to income (6) liability accrued: liability account dr. to liability accrued account