Amazon purchase

Hoping that owner is Sole proprietor

Drawing s A/c Dr
To Current Bank A/c Cr
( withdraw for personal use from business)

Note - Current  bank  account  is only for business .

Capital A/c Dr
To Drawing A/c Cr
( Drawing transfer to Capital account)

If  you are Partnership firm  then , Drawings  will be  transfer   to  Partners Capital A/c  or  Partners current  A/c  as  the Case may be . 

He can directly 

It's a good question because we can debit current bank account but cannot cr. Personal bank account . But anyways we have to do it and we record it as 

Dr. Current bank account

Cr. Receivables

Because you made entries like

Dr. Purchases 

Cr. Current bank

Drawings - its a contra entry in equity section. 

Dr. Equity- value reduced here

Cr. Drawings - money fell here.

After the wrong transaction

Dr. Drawings

Cr. Current bank

So we have to give the money back

Dr. Receivable 

Cr. Drawings

After transfer

Dr. Current bank

Cr. Receivables.