When a proprietor pays his monthly mobile bills from his proprietorship company's bank account , shall I treat these expenses as drawings, or shall I debit these to Telephone expenses account ? Also his proprietor's office address is same as his residence address , there is no seperate office set up . In this case his monthly electricity bill expenses that he pays from his proprietor company's bank account, shall I treat this as drawings , or should I debit this to Electricity account ? Please suggest and explain .