The following balances were extracted from the subsidiary journals of General Spaza Shop as at 28 February 20.2. R Cash receipts journal VAT input 2 760 Sales column 299 920 Cash payments journal Purchases column 430 560 VAT output 3 160 Purchases journal Purchases column 280 000 Sales journal Sales column 500 800 Purchases returns journal Purchases returns column 24 000 Sales returns journal Sales returns