On 14 March 2022, SA Traders, which is registered as a VAT vendor, returned damaged goods to Small Traders (a creditor of SA Traders) for R2 760 (VAT inclusive amount). The VAT rate is 15%. The periodic inventory control system is in use. Which one of the entries below reflects the entry of the above transaction in the applicable subsidiary journal of SA Traders? Select one: a. SA TRADERS PURCHASES RETURNS JOURNAL - MARCH 2022 Doc Details no Day 14 Small Traders Fol VAT input R360 b. SA TRADERS PURCHASES RETURNS JOURNAL - MARCH 2022 Doc Details no Day 14 Small Traders C. SA TRADERS SALES RETURNS JOURNAL - MARCH 2022 Doc Details no Day 14 Small Traders d. SA TRADERS SALES RETURNS JOURNAL - MARCH 2022 Doc Details no Day 14 Small Traders Clear my choice PRJ03 Purchases returns Trade payables R2 400 R2 760 PRJ03 Fol VAT input Purchases returns Trade payables R414 R2 760 R3 174 Sales Fol VAT output returns R360 R2 400 SRJ03 Trade receivables R2 760 SRJ03 Sales Fol VAT output returns Trade receivables R414 R2 760 R3 174