VAT Deductible and VAT Received for Company C in a given tax period are as follows.

Month	VAT Deductible (TL)	VAT Received (TL)	VAT Tax Return
April 2020	350.000	300.000
May 2020	300.000	100.000
June 2020	350.000	750.000

Required: a) Fill VAT tax return number on the table for each month.

b) Close the VAT Accounts and make the journal entries at the end of April, May, June 2020.

c) If it is necessary make journal entries for VAT payment to the tax offices on 26 May, 26 June, 26 July 2020.