A Sole Proprietor Who Owns a Newsagency Takes Home Stationery

A sole proprietor who owns a newsagency takes home stationery and exercise books for
His children to use at school. This would be considered to be:

A) an expense because an asset has been used for personal use.
B) an increase in equity and a decrease in assets because the sole proprietor purchased the inventory.
C) a decrease in assets and a decrease in equity because by taking the stationery items the owner has made a drawing from the business.
D) an increase in assets and an increase in equity.