Make the accounting records (journal and general ledger) for the following transactions.

(A) The information regarding the VAT accounts of the company is as follows. Make the VAT deduction record. 190 TRANSFERRED VAT HS. 391 CALCULATED VAT HS. \begin{tabular}{r|r|r|r|r} \hline 5000.- & 191VATDEDUCTIONHS.15.000.-391CALCULATEDVATHS. \end{tabular} (A) The information regarding the VAT accounts of the company is as follows. Make the VAT deduction record. 190 TRANSFERRED VAT HS. 391 CALCULATED VAT HS. \begin{tabular}{r|r|r|r|r} \hline 5000.- & 191VATDEDUCTIONHS.15.000.-391CALCULATEDVATHS. \end{tabular}