The following transactions relate to debtors for the month. Day Transaction 2 Sold goods to Sophia traders on credit for R9 660. Sophia traders returned 10% of the goods sold in the 2"d due to inferior quality, a credit note was issued in this regard. 16 Sold goods to Olaf Traders on credit. The goods had an original cost price of R13 000 (excluding VAT). 20 Sold goods to Elsa traders on credit with an original selling price of R3 542. A trade discount of 5% was awarded and still needs to be taken into account. 21 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: Q.4.1 Prepare the following subsidiary journals for Neverland Traders for February 2020: Q.4.1.1 Cashbook Payments. (21) Q.4.1.2 Petty cash journal. (9) Q.4.1.3 Debtors journal. (104) Q.4.1.4 Debtors allowances journal. (514) Round to two decimal places. Ignore all source document numbers. You are not required to total the journals at the end of the month. Q.4.2 Assuming the perpetual inventory system was used and all goods are marked (4) up at 40% above cost, before taking into account any trade discounts, calculate the cost of sales amount with respect to the entry relating to debtors on the 2"" February 2020