Exercise 33 Open all necessary accounts and register all accounting entries. Next, calculate the amount o VAT to be paid to or claimed back from a Tax Office. 1. Merchandise sold to one of the customers: a. Sales value of merchandise b. VAT 23% c. Sales invoice total amount 2. Finished goods were sold for cash to a customer: a. Sale value of finished goods C. Sales invoice total amount b. VAT 23% 10.000 2.300 12.300 20.000 4.600 24.600 of 3. Materials were sold to one of the customers (payment will be made within 14 days) a. Sale value of materials b. VAT 23% c. Sales invoice total amount 5.000 1.150 6.150 4. Interest on lent amount was transferred to the company's bank account 26.000. 5. One of the machines was sold for 300.000 + VAT 69.000 = 369.000. The customer will pay the money in 20 days time. 6. Finished goods were sold on account to a customer: a. Sale value of finished goods b. VAT 23% 1.000 230 1.230 7. Materials were purchased on credit. Materials are in the warehouse. c. Sales invoice total amount a. Value of materials b. VAT 23% c. Purchase invoice total amount 150.000 34.500 184.500