Oak General Dealers, a registered VAT vendor, sells goods for cash and on credit. All debtors are registered for VAT and deal in standard-rated supplies. VAT is charged at 15%. Miss Marigold owed R5 000 at the beginning of March 2022.

Oak General Dealers uses the periodic inventory system.

The following transactions took place during the month of March 2022:

Date	Details of Transaction
5	Purchased goods from Blockfree Ltd R12 650 (including VAT).
6	Sold goods for cash R2 000 (excluding VAT).
7	Purchased goods for cash R13 800 (including VAT).
9	Sold good on credit to Mr Drain R1 150 (including VAT).
10	Mr Drain returned goods R230 (including VAT).
12	Purchased goods on credit from Pipes Unlimited R10 000 (excluding VAT).
13	Returned damaged goods to Pipes Unlimited R5 000 (excluding VAT).
18	Purchased goods on credit from Waterworks Ltd for R3 450 (including VAT).
20	Owner took goods for personal use R2 000 (excluding VAT).
23	Sold goods for cash R1 380 (including VAT).

The inventory balance as at 31 July 2021 = R45 000 The inventory balance as at 31 August 2021 = R48 000 Carriage on purchases for August = R2 500 excluding VAT Import duties on purchases for August = R1 500

Prepare the purchases and purchase returns account in the general ledger of Honeysuckle Traders for the month of August 2021. Assume Honeysuckle Traders uses the periodic inventory system. The accounts must be balanced at the end of the month.