Which one is the correct Journal entry when promoters with draw goods?

When promoters withdraw goods from the business for personal use, the correct journal entry would be to debit the Drawings account and credit the Inventory or Goods account. This reflects the decrease in the company’s assets (inventory) and acknowledges the withdrawal by the promoter as a personal drawing. For example:

Debit: Drawings Account
Credit: Inventory/Goods Account

This entry properly accounts for the transfer of goods from the business to the promoter's personal use.