Cost of Establish first the pro-forma accounting entries of the Sales & Purchases Transactions, both on the side of the vendor and on the side of the purchaser by using dummy figures as follows: Purchases P100,000.00; Input VAT=12%; Output VAT=12%; withholding tax-5%. Accounting entries should recognize reciprocal VAT and withholding tax entries. What source documents are needed to be matched against each other in order to validate the regularity of the transaction and accuracy of the amount?