The 10%?gst is applicable in this question. The perpetual system is used. On may 1 the retailer co purchased 100 units of inventory at $50 each (GST EXCLUSIVE ) from manufacturer Ltd with cash. In may 3rd retailer co returned 4 units of inventory to manufacture Ltd for a cash refund. The journal entry to record the traction on may 3rd in retailer co books includes . a. Dr. Account payable $ 220 b. Cr. Inventory $ 181.82 c. Cr. Purchase return and allowance $200.d. None of the above