Mapungubwe Traders primary business is to buy and sell battery back-up systems and other items to be used during load shedding. Mapungubwe Traders is NOT a registered VAT vendor and applies the principles of the perpetual inventory system. On 1 April 2022, Mapungubwe Traders purchased small solar lighting systems from a supplier (registered VAT vendor) to the amount of R14 620.40 (VAT inclusive) and paid the full amount owing in cash. Required a. Record the correct general ledger entries for the above transaction in the accounting records of Mapungubwe Traders. b. Indicate whether the VAT input or VAT output account was affected by the transaction or neither (N/A) as well as the amount the applicable account was affected with