Purchase of goods for cash from Mr. XYZ is to be recorded by?

The answer is (b)- Debiting Purchases A/c and Crediting Cash A/c.

debiting purchases and crediting cash account because its cash purchase not a credit so Mr. XYZ is irrelevant.

100% option b is correct.

Purchases Account

      to  Cash account

Answer is

>>B)Purchase a/c dr

          To cash a/c

Option B is the right answer:

      DR  Purchases

      CR  Cash

This entry used the Periodic Inventory System but if Perpetual Inventory System has been used, the entry would be:

      DR  Inventory or Merchandise Inventory

      CR  Cash

(b) Debiting Purchases Account and Crediting Cash Account

DR   Purchase A/C

CR   Cash      A/c

purchase a/c Dr

   To cash a/c

Option (B) 

Dr. Purchases

Cr. Cash

Inventory Account or Consumable Account Dr

To Cash