Dintsalo Trading,a registered VAT vendor $,$uses a priodic

Dintsalo Trading, a registered VAT vendor, uses the periodic inventory system. The VAT rate is $15\%.$

The following is an extract from the financial records of DintsaloTrading for January $2024$:

$\backslash$table$[[$Trade receivables: opening balance $(1$ January$),$R$],[$Credit sales,$88000],[$Cash receipts journal: Trade receivables column total $(31,182300],[$January$),93600],[$Sales returns journal: Trade receivables column $(31$ January$),10400]]$

At month's end, the Bookkeeper completed a debtor's reconciliation and found the following:

On $10$ January, a client returned goods sold to him on credit in the amount of R$1020.$ This transaction was incorrectly recorded in the Purchases returns journal instead of the Sales returns journal.

The trade receivables column in the cash receipts journal was undercast by R$1400.$

On $18$ January, goods sold on credit in the amount of R$8600$ were recorded in the sales journal as R$6800.$ No journal entry has been made to correct this error.

On $15$ January $2024$ Dintsalo Trading was informed that S Swallows, a debtor who owed the entity R$1500,$ had been declared insolvent. The amount must be written off as irrecoverable.

On $31$ January $2024$ DintsaloTrading charged interest on overdue clients' accounts of R$120.$

Required:

Complete the trade receivables account in the general ledger of DintsaloTrading for the month ending $31$ January $2024.$

Instructions: