Mis Mwajuma is a practising accountant operating under the name of Mwajuma and associates. She provided the following services to clients in the year ended 31" December 2013 scember Tax consultancy work for XYZ Ltd. Her fees was Shs 340,000 inclusive of VAT ecember Audit of Jufa Ltd, a company based in Southern Sudan. Her fees amounted to Shs. 710,000 exclusive of VAT. scember Management consultancy services for Faza Lid. She billed the company Shs 260,000 inclusive of VAT December - Her firm was appointed by Thika Lid to review their systems of internal control. Her fee amounted to Shs. 1,000,000 exclusive of VAT December Her firm was appointed by power Ltd to conduct a survey on power consumption. She billed the company Shs.4,800,000 exclusive of VAT. 22 December Her firm undertook financial advisory services for Nuru Ltd at Shs. 180,000 exclusive of VAT. Provided consultancy services to Mama Fauzia children's Home on voluntary basis. The estimate value of the services was Shs.90 inclusive of VAT. 27 December - During the month of December 2013, her firm paid the following expenses (VAT) inclu where applicable. Electricity Water Rent Garbage collection Telephone Cash in transit charge Salaries and wages Shs. 48,000 18,000 150,000 32,000 36,000 40,000 250,000 Note: Use a VAT rate of 16%. Required: VAT account for the month of December 2013 showing VAT payable or refundable