6/ Anna runs a shop selling greetings cards and stationery. In March, she bought some pens for the shop $400 and paid for these out of her personal bank account. She also used some packets of invitations from the shop for her daughter's birthday party. These had a cost of $44 and a retail price of $60. What entries should Anna make in her business's nominal ledger in March to record these transactions?

A.Debt Purchases $356, Debt Drawings $44, Credit bank $400

B.Debit Purchases $400, Debit Drawings $60, Credit Capital $400, Credit Sales $60

C. Debit Purchases $356, Debit Drawings $44, Credit Capital $400

D. Detit Purchases $340, Debit Drawings $60, Credit Capital $400