What journal should the owner’s withdrawal of $80 of styling products for personal use be recorded in?

The owner's withdrawal of $80 of styling products for personal use should be recorded in the General Journal. This is because owner's withdrawals, often referred to as drawings, are not part of the regular business operations, like sales or cash transactions.

The General Journal serves as a foundational record for all types of transactions that do not fit neatly into other specialized journals. In this case, since the withdrawal is affecting inventory and not directly tied to sales revenue or a typical cash transaction, the General Journal allows the business to accurately track this movement of inventory while maintaining clear records of the owner's equity.

Using the General Journal ensures that the reduction in inventory and the corresponding decrease in equity from the owner's personal withdrawals are documented correctly. This method differentiates personal transactions from day-to-day business activities, contributing to accurate financial reporting and clarity in accounting records.