On $28$ February $2023,$ the last day of the financial period, the following balances appeared in the books of Adorable Dogs:

Purchases, R$620000$

Sales, R$800000$

Sales returns, R$9000$

During February $2021,$ a debtor, MM Motsamai, returned merchandise with an invoice price of R$850.$ This transaction has not yet been recorded. Indicate what the effect of this transaction will have on the statement of profit or loss and other comprehensive income for the year ended $28$ February $2021$:

A$.$ Sales returns $=$ R$9000+$ R$850$

B$.$ Sales $=$ R$800000-$ R$850$

C$.$ Purchases $=$ R$620000$ R$850$

D$.$ Sales returns $=$ R$9000$ R$850$