What will be the correct journal entry for the transaction 'Goods costing ₹15,000 given as charity?

Charity A/c Dr. 15,000
       To Purchases A/c 15,000
(Goods given as charity)

The correct answer is option 2-
Charity A/c Dr. 15,000
       To Purchases A/c 15,000
(Goods given as charity) 

The correct journal entry for the transaction where goods costing ₹15,000 are given as charity would be:
Charity A/c Dr. 15,000
       To Purchases A/c 15,000
(Goods given as charity) 

* Debit to Charity Expense Account- This entry records the expense incurred by the business for charitable purposes. In this case, the expense is equal to the cost of the goods donated, which is ₹15,000.

* Credit to Purchases- This entry reduces the purchases of the organisation so purchases account is credited. It reflects that these goods are no longer available for sale because they have been donated as charity.