Sue gives a $2\%$ cash discount to credit customers who pay their account within $28$ days. Jane bought goods with a list price of $\$200$ on 10 September. She sent these goods back on 15 September. Which entry should Sue record on 15 September?
- Apurchases returns journal $\$196$
- Bpurchases returns journal $\$200$
- Csales returns journal $\$196$
- Dsales returns journal $\$200$