Mapungubwe Traders primary business is to buy and sell battery back-up systems and other items to be used during load shedding. The business also provides certain services after the installation of a new system. Mapungubwe Traders is a registered VAT vendor and applies the principles of the periodic inventory system. On 9 April 2022, Mapungubwe Traders invoiced a regular client for services rendered to the amount of R890 (VAT inclusive) on account. 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.