Journal entry for wood (goods) of ₹ 2,000 used for making office furniture is
A. Dr. Furniture A/c and Cr. Cash A/c by ₹ 2,000
B. Dr. Cash A/c and Cr. Furniture A/c by ₹2,000
C. Dr. Furniture A/c and Cr. Purchases A/c by ₹ 2,000
D. None of these