Date 01/01/2018 Purchased Wooden Wardrobes worth 5,000 on credit from the following entities, the credit limit is 30 days and if the payment is made within 30 days, a discount of 3% of the purchase value will be offered. The amount is inclusive of VAT. Entity Name "Amount " Woodworks Limited 3,000 Woaks Interiors 2,000 01/10/2018 Placed an order for Wooden beds from Woaks Limited at the value of 5,000, the value is inclusive of VAT. 15/01/2018 Made a partial payment of 1,500 to Woodworks Limited and 1,000 to Woaks Limited. 18/01/2018 Recceived Wooden beds from Waoks Limited ordered on 10/01/2018 25/01/2018 Wardrobes worth 1,000 is damaged and returned to Woodworks Limited. 31/01/2018 Create a provision of discount receive at the rate of 2% on the outstanding balances of Woodworks Limited, Woaks Limited.

Journal entries for the above transaction, how VAT will be treated in entries.