The following transactions relate to debtors for the month. _ Sold goods to Sophia traders on credit for H9 BED. Sophia traders returned 10% of the goods sold in the 2'1" due to inferior quality, a credit note was issued in this regard. Sold goods to ll'IIlaf Traders on credit. The goods had an original cost price of H13 {excluding VAT}. Sold goods to Elsa traders on credit with an original selling price of R3 541A trade discount of 5% was awarded and still needs to be taken into account. Elsa traders returned all the goods purchased on the 20'\" due to the fact that it was the wrong colour and a credit note was issued. Required: Prepare the following subsidiary journals for Neuerland Traders for February 2031. Round to two decimal places. Ignore all source document numbers. lI'ou are not required to total the journals at the end of the month. (1.4.1 Cash book Payments. {21} (1.4.2 Petty cash journal. {9} (1.4.3 Debtors journal. {13} {1.4.4 Debtors allowances journal. {T}