now answer this: The following balances were extracted from the subsidiary journals of General Spaza Shop as at $28$ February $20\mathrm{.}2.$

$\backslash$table$[[,$R$],[$Cash receipts journal$],[$VAT input,$3546,24],[$Amounts for sales added in the Sales column,$513371,04],[$Cash payments journal$],[$Amounts for purchases added in the Bank column,$742523,72],[$VAT output,$4892,16],[$Purchases journal$],[$Trade payables column,$387320,00],[$Sales journal$],[$Trade receivables column,$738990,00],[$Purchases returns journal$],[$Purchases returns column,$50399,44],[$Sales returns journal$],[$Trade receivables column,$32714,40]]$

On $1$ February $20\mathrm{.}2,$ the VAT input account had an opening balance of R$123525$ and the VAT output account had an opening balance of R$185265.$

Using the above information, compile the VAT output account in the general ledger as at $28$ February $20\mathrm{.}2,$ including the final closing transfer.

Instructions:

Use a full stop to indicate any decimals $($eg: $1000\mathrm{.}01)$

Round off to the second decimal after the full stop $($eg: $50\mathrm{.}56)$

Only show the amount, do not show the $R($eg: $12141\mathrm{.}72)$

Keep the ledger entries strictly according to the information given.

GENERAL SPAZA SHOP

GENERAL LEDGER