Mr$,$ Smith is a registered VAT vendor. He brought a computer for R$115000($including VAT$)$ in March $2021.$ He intended to use it for business purposes. He derived $80\%$ of the income for taxable supplies and $20\%$ for exempt supplies.He uses the turnover apportioned method in respect of the computer acquired. At the end of February $2023,$ Mr Smith has stated that the usage has changed to $60\%$ taxable and $40\%$ for exempt supplies. At this date the open market value is r$82340\mathrm{.}00.$ How should Mr Smith account for the decrease in use of taxable supplies.