The following transactions occurred during April for LAW company. (assume VAT is included at 18%)

April 3	Purchase of merchandise inventory on account 20.886 TL.
April 5	Received an invoice of 708 TL for maintenance of computers to be paid in 2 months.
April 8	Collected 3.750 TL of accounts receivable from a customer of a sale from March.
April 10	Sold merchandise inventory to a customer for cash 104.430 TL
April 12	Purchased office supplies for 750 TL by paying cash.
April 17	Borrowed 14.160 TL from a bank to be paid in 6 months with 12% interest.

1. Prepare the journal entries for the above transactions (assuming the VAT rate as 18%).
2. Determine the VAT to be paid or carried forward to the next VAT period, and prepare the journal entry on May 25.