You are resposible for the preparation of the VAT returns of Take$-$a$-$Break Traders. They use the periodic inventory system. The following information for the month ended $30$ April $2023$ is available:

$1.$ VAT was charged on all applicable transactions at the standard rate of $15\%$

$2.$ These were the balances on $1$ April $2023$

$-$ VAT control account: R$87,45$

$-$ VAT Input: R$1051,23$

$-$ VAT Output: R$1963,69$

$3.$ A credit note to the value of R$340$ was issued to J Harding, but was not recorded yet

$4.$ A credit note to the value of R$530,$ received form B Suppliers, was also not recorded

$5.$ An electronic funds transfer of the value R$370,$ was reversed by the bank. the amount was received from Tiger, a debtor, in full settlement of his account.

$6.$ The account of Tiger must be written of as irrecoverable.

Question: Enter additional information items $3-6$ in the general journal. Do not use analysis colums for VAT output and VAT input.