Isle Of Capri Boutique Furniture Pty Ltd buys new chairs for $100 each (plus 10% GST) and then sells them for $100 each (plus 10% GST). On 1 April 2020, there were a total of 38 chairs still on hand in Inventory. Isle Of Capri Boutique Furniture Pty Ltd completed the following transactions during April, 2020. The business is registered for GST purposes and uses a Perpetual Inventory system. April 4 Purchased 70 chairs on account, from Cronin Traders. Terms: 2/10,n/30. Additionally, the business paid Freight Cost of $288 (plus 10% GST) on the same 4 April purchase. Sold 53 chairs on account, to Monie Cafe. Terms: 3/10,n/30. Paid freight cost of $140 (plus 10% GST). 8 Retumed 13 of the chairs originally purchased on 4 April and paid the amount due to Cronin Traders on the chairs retained in stock A customer, Monie Cafe, returned 4 of the chairs sold back on the 8 April. The chairs were not defective and were put back in stock Received payment from the customer, Monie Cafe, for the amount that was due on the 6 April sale. With respect to the transactions that have occurred in the month of April, 2020 during the above-mentioned dates, select the correct Journal entry from the following alternatives available (allow for rounding off to the nearest 5 dollar for Isle Of Capri Boutique Furniture Pty Ltd figures that it includes in its Journal entries). Journal entries for April 10 Debit-Accounts Receivable 704 Credit - Sales Returns & Allowances 640 Credit - GST Collections 64 10 15 a. Debit - Inventory 400 Credit - Cost of Sales 400 Debit - Sales Returns & Allowances 840 Debit - GST Collections 64 Credit - Accounts Receivable 704 ob Debit - Cost of Sales 400 Credit - Inventory 400 Debit - Accounts Receivable 704 Credit - Sales Returns & Allowances 640 Credit - GST Collections 64 OC. Debit - Cost of Sales 400 Credit - Inventory 400 Debit - Sales Returns & Allowances 840 Debit - GST Collections 64 Credit - Accounts Receivable 704 Debit - Inventory 400 Credit - Cost of Sales 400 O e. None of the above