EXERCISE - VAT (1) Nina Service Company provides repair services to customers. The company is registered in the value added tax system. As of 31 August 20X6, the VAT payable account shows Baht 16,500 credit balance. In case that input taxes exceed output taxes, it has a policy not to claim for a cash refund. During September 20X6, the company had the following business transactions. Sept. 2 Provided repair service to customers. The company charges Baht 30,000 in cash (VAT excluded) 6 Bought Baht 40,000 spare parts on account from Anna Company (VAT excluded). Term 1/10, n/30. 10 Provided repair service to a customer. Baht 5,885 (VAT included) was charged. The customer will pay on September 20. 6,500 utilities expense (VAT excluded) 13 Paid Baht 55,000 wages exemployees and studiedl VAT payment to the Revenue Department. 16 Paid for spare parts purchased on September 6. Discount received is deducted from the asset cost. 18 A customer had his car repaired. The service charged was Baht 10,400 (VAT excluded). The company gave Baht 400 service discount since the customer paid immediately. 20 Received payment for the service rendered on September 10. 23 Purchased Baht 85,600 spare parts on account (VAT included). 26 Received Baht 3,210 invoice for air conditioner maintenance (VAT included). 30. Paid for the invoice received on September 26. Summarized the VAT amount for the month. Instruction Journalize the above transactions