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Moffat Trading, a registered VAT vendor, uses the periodic inventory system. The VAT rate is $15\%.$

The following is an extract from the financial records of Moffat Trading for January $2024$:

$R$

Trade receivables: opening balance $(1$ January$)$

$37505$

Credit sales

$133990$

Cash receipts journal: Trade receivables column total $(31$

$67800$

January$)$

Sales returns joumal: Trade receivables column $(31$ January$)$

$8411$

At month's end, the Bookkeeper completed a debtor's reconciliation and found the following:

On $10$ January, a client returned goods sold to him on credit for R$778.$ This transaction was incorrectly recorded in the Purchases returns journal instead of the Sales returns journal.

The trade receivables column in the cash receipts journal was undercast by R$1334.$ The bookkeeper has not coerected the error.

On $18$ January, goods sold on credit in the amount of R$8866$ were recorded in the sales journal as R$6688.$ No journal entry has been made to coerect this error.

Molly Suppliers' account was charged an interest of R$303$ during the month. Entries were only made in the trade payables ledger.

On $21$January $2024$ Moffat Trading was informed that T Thabang, a debtor who owed the entity R$1500,$ had been declared insolvent. The amount must be written off as irrecoverable.

Required:

Complete the trade receivables control acoount in Moffat Trading's general ledger for the month ending $31$ January $2024.$

Instructions:

Use a full stop to indicate any decimals $($eg: $1000\mathrm{.}01)$

Round off to the second decimal after the full stop $($eg: $50\mathrm{.}56)$

If no amount should be recorded in any of the numeric spaces, please indicate it by filling in a zero $("0)$