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How to pay invoices using owner's draw?

The owner of our company has purchased/used materials, from the company inventory, for personal use. The materials have been put onto invoices (for the sales/use tax) and the owner wants to apply the balance of the invoice to owners draw. How can we mark the invoice paid, using owner's draw? Is this possible? If not, I would appreciate any recommendations on how to record this type of transaction. 


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