4. Mr. Zuhair Started Car cleaning services in Ruwi with a capital of OMR 40,000 and earns a profit of OMR 1,500 at the end of the year. He spends OMR 200 to purchase clothes, OMR 250 to purchase mobile phone for his personal use. Can Mr. Zuhair records his personal expenses in his Car cleaning service accounting books? Explain the reason by justifying the result which relates to GAAP. (1 Mark)