Withdrawal of properietor

i have a one question that one of my client is purchase a machinery part in small cash paid from retailer now i have daut to do in my knowledge i make a entry as properiter withdrawal cash and i treate a puchase of machine as a all small payment made a one journal entry example.. boll nut 23000/- burner 17000/- tank 2 28000/-  the all total is withdrawal pernoal a/c 68000/-dr and cash cr... as a same journal machinery a/c 68000/- and properitoer a/c cr.. what their is right or wrong.... thankx  in advance ....jitu...parmar accountant...