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 R$2200$ must be written off as irrecoverable.

$7$ Mr ZK Legodi$$s account of R$3330$ 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 R$800$ was incorrectly debited to the stationery account. This error must still be corrected.

$9$ Printing done by ZK Printers for R$2200,$ was paid for with EFT no $19.$

$10$ The owner, J Spikiri, increased his capital contribution with R$15000.$ Receipt no $101$ was issued to him.

$11$ Cleaning material was purchased from TP Cleaners for R$1500$ and paid for with EFT no $20.$

$12$ The total cash sales as per cash register roll no $15$ amounted to R$7800.$

$13$ Merchandise was purchased from GD Traders for R$8000$ and paid for by cheque no $21.$

$14$ EFT no $22$ to the amount of R$2500$ to pay the week$$s wages.

$15$ Received a direct deposit from D Maluleka in payment of his account of R$5600.$ Receipt no $104$ was issued.

$16$ EFT no $23$ to the amount of R$7000$ was made to settle the account of BP Suppliers.

$17$ The total cash sales as per cash register roll no $16$ amounted to R$9800.$

REQUIRED

Record the above transactions in the following subsidiary journals of Spikiri Traders for June $2021$:

a$.$ Cash receipts journal $($columns for analysis of receipts, bank, sales, VAT output, trade receivables control and sundry accounts$).$

b Cash payments journals $($columns for bank, purchases, trade payables control, wages, VAT input and sundry accounts$).$

Note: You do not have to close off the journals at the end of the month. Show all your calculations.

QUESTION FOUR $(20$ MARKS$)$