Incomplete record

I have 2 questions, actually

1) what is the difference between a) the solder take goods from the business and b) the internal sales to owner.

As i understand, for a) we will dr drawings/ cr purchase at cost while for b) we will dr owner current account/ cr sales at cost. How could we identify which case it is.

2) what is the diferrence between treatment for a) nrv lower than cost and b) goods stolen, destroyed

For a): is the cost is still at the cost of goods sold, we won’t transfer to other cost (under gross profit). For b) we need to transfer. Is it correct?

Thanks so much.