Monate Ltd (Monate) manufactures sweets in Cape Town, South Africa. The companys manufacturing process has been approved by SARS as a qualifying process of manufacture. The company is not a small business corporation as defined in the Income Tax Act. The company is registered as a Category A, value-added tax (VAT) vendor, making only taxable supplies. Monates financial year ends on the last day of January. Shirley Masete (55 years old) is the financial director of Monate Ltd. She owns a vacant plot of land in the Drakensberg, which she inherited from her late father. During the two-month VAT period that ended on 31 January 2022, Monate completed, amongst others, the following transactions: 1. On 15 December 2021, Monate sold 160 boxes of sweets on credit to Heavenly sweets, a local customer situated in Durban, South Africa. The selling price of one box of sweets is R123. 2. On 12 January 2022, Monate sold and exported 350 boxes of sweets on credit to Swedish House of Fun, a foreign customer situated in Sweden. The selling price of one box of sweets is R123. 3. On 1 December 2021, the company paid an amount of R102 000 for a 12-month period in respect of the lease of a shop in the Walkway shopping centre situated in the heart of Cape Town. This shop is used for retail purposes. 4. On 1 January 2022, Monate purchased a new motor car for R285 000 (including VAT) and paid cash for this car. The use of the car was given to Thabang Famane, the marketing director of the company. He is required to use it when he visits clients, and he also has the use of it for private purposes. 5. On 31 December 2021, Monate purchased sweet wrappers from its biggest supplier, Sugar and More (Pty) Ltd for R35 000 (excluding VAT). 6. On 1 January 2022, the company made the following payments relating to their trading activities: Fuel R 3 050 Bank charges R 4 500 Stationary R 360 Salaries R25 000 Total R32 910

Prepare the necessary journal entries to record the above transactions in Monate Ltds journal. Each journal entry must indicate the value-added tax consequences that arise out of the transaction.