Correct option is C. Cash withdraw from personal bank account , 10,000 for personal use
Business entity concept states that business and businessman are two different identities. Any transaction which a businessman conduct for personal use is not a business transaction. Option A is business transaction because furniture is purchased for business. In option B salaries are paid to employees. In option C only, Cash is withdrawn for personal bank account for personal use. It is not related to business. Therefore, Option C is correct.