Answer:
The owner of a business sometimes withdraw assets other than cash because cash is more liquid and can be used in transactions easily, whereas the assets after a period of times becomes liable of depreciation.
The depreciation on assets decreases the amount of the assets based on the time and wear and tear of the tangible assets.
Therefore, to retain some liquid assets in hand the tangible or intangible assets are used first.
Hence, the businessman here did the right thing.