Mr Ntini is a newly qualified attorney and has decided to open his own practice. He is planning on running a very successful practice, and before he commenced trading, he registered as a VAT vendor with SARS. He is a very good attorney but needs assistance with his book keeping. In his first month, March 2012, the following transactions took place in his practice: Date Details 1 Opened his bank account with a loan of R250 000. Paid rental for his new office of R5700 (Including VAT) 1 1 Transaction Number 1 23 3 4 45 5 6 789 2 4 11 15 21 30 Purchased office furniture, equipment and computers for R79 800 (including VAT) on credit from Game Stores Purchased office stationery and paid by cheque R 1 710 (including VAT) Performed legal services for a client on credit for R11 400 (including VAT) Performed legal services for a client and billed him an invoice of R 45 600 (including VAT) and received cash The owner purchased fuel for his private car and paid by cheque R 800 Paid for insurance on his business of R 5 700 (including VAT) by cheque Received cash from debtor for the amount charged for fees on the 4th of March. Note: VAT should be calculated at 14%, where applicable. You are required to: 1. Write up the General Journals to account for the above transactions. 2. Write up and balance the General Ledger accounts for the Bank account and the VAT control accounts only.