Aqua Traders is a sole trader selling water and fruit juices. The following transactions occurred in the business for July 2020: Date Transaction 3 The owner increased his capital contribution from R100 000 to R110 000. Purchased merchandise on credit from Waterwell Distributors. Sold goods on credit to A Apple. Purchased merchandise on credit from Fresh Juice Traders. 4 Purchased a fridge on credit from Cold Fridges. 8 Cash sales of merchandise. 11 Purchased stationery on credit from BNA. 12 Returned spoiled fruit juices to Fresh Juices Traders. 15 Sold goods on credit to Waterwise Retailers. Received a payment from A Apple in full settlement of his account. 18 Cash purchases of merchandise. 25 Waterwise Retailers returned damaged goods. 26 Received an invoice from Waterwell Distributors for water that 950 will be provided to the staff. 28 Paid rates to the Metro Municipality. 1 500 31 Received interest on the fixed deposit at AB Bank. 100 Aqua Traders is registered for VAT and uses the perpetual inventory system. Unless otherwise stated all amounts provided are INCLUSIVE of VAT. Required Prepare the following Books of Prime Entry, properly balanced, for Aqua Traders for July 2020: 2.1 Cash Receipts Journal with analysis columns for Bank, Sales, Output VAT, Receivables and sundries (10 Marks) 2.2 Creditors Journal with analysis columns for payables, Input VAT, Trading inventory and sundries (15 Marks) 2.3 Debtors Journal with analysis columns for Receivables, Output VAT, Sales and Cost of (10 Marks) sales R ? 5 000 6 000 1 500 (Exclusive of Vat) 6 500 6 200 1 500 300 11 400 (Exclusive of Vat) 14 500 5 300 (Exclusive of VAT)