28)Laker had goods returned to him that had a net value of $200. What entries are required to record this transaction if Sales tax is payable at 17.5%? a) Dr Returns inward $200, Dr Sales tax $35, Cr Laker $235 b) Dr Returns inward $235, Cr Sales tax $35, Cr Laker $200 c) Dr Purchases $200, Dr Sales tax $35, Cr Laker $235 d) Dr Laker inward $235, Cr Returns inward $200, Cr Laker $35