registered VAT vendor. The VAT rate applicable is $15\%.$

Transactions:

$\backslash$table$[[\backslash$table$[[20\mathrm{.}3],[$February$]],\backslash$table$[[$Received and invoice $($re$-],[$numbered to $20\mathrm{.}3/105)],[$from Bapela Wholesalers$],[$for merchandise$],[$purchased on credit for$],[$R$18975.]]],[5,\backslash$table$[[$Some of the items to the$],[$value of R$1265$ on invoice$],[$number $20\mathrm{.}3/105$ was not$],[$received$.$ Issued a debit$],[$note for the amount.$],[$Bapela Wholesalers$],[$granted the claim and$],[$issued a credit note for$],[$the amount claimed.$]]],[10,\backslash$table$[[$Bought stationery, R$1035,],[$from Big Stationers and$],[$received their invoice.$]]],[12,\backslash$table$[[$Received an invoice from$],[$Electronics Traders for the$],[$purchase of a new printer$],[$for R$3680.]]],[17,\backslash$table$[[$Bought merchandise to$],[$the value of R$21965$ from$],[$Bangani Wholesalers and$],[$received their invoice.$]]]]$