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

$R$

Cash receipts journal

$\backslash$table$[[$VAT input,$2760],[$Sales column,$299920]]$

Cash payments journal

$\backslash$table$[[$Purchases column,$430560],[$VAT output,$3160],[$Purchases journal,$],[$Purchases column,$280000],[$Sales journal,$],[$Sales column,$],[$Purchases returns journal,$500800],[$Purchases returns column,$],[$Sales returns journal,$],[$Sales returns column,$24000]]$

On $1$ February $20\mathrm{.}2,$ the VAT input account had a debit opening balance of R$71760$ and the VAT output account had a credit opening balance of R$103960.$ The VAT rate applicable is $15\%.$

Calculate the closing balance of the VAT input account as at $28$ February $20\mathrm{.}2.$