SPIKIRI Traders is registered as a VAT vendor. The applicable VAT rate is 15%. The periodic inventory system and control accounts are used by the entity. The following transactions took place in Spikiri Traders for June 2021. 6 Mr Kekana was declared insolvent and his outstanding account of R2 200 must be written off as irrecoverable. 7 Mr ZK Legodi's account of R3 330 was five months overdue and simple interest was charged at 10% per annum. 8 It was discovered that repairs done to the delivery vehicle for R800 was incorrectly debited to the stationery account. This error must still be corrected. 9 Printing done by ZK Printers for R2 200, was paid for with EFT no 19. 10 The owner, J Spikiri, increased his capital contribution with R15 000. Receipt no 101 was issued to him. 11 Cleaning material was purchased from TP Cleaners for R1 500 and paid for with EFT no 20. 12 The total cash sales as per cash register roll no 15 amounted to R7 800. 13 Merchandise was purchased from GD Traders for R8 000 and paid for by cheque no 21. 14 EFT no 22 to the amount of R2 500 to