The VAT payable to SARS for the month of June 2018 was R9 300. The total invoice amount on sales (inclusive of VAT) is R174 800 for June 2018, how much is the total invoice on purchases inclusive of VAT for June 2018? (All VAT is accounted for at 15\%). A. R90 000 B. R103 500 C. R165 500 D. R184 100