VAT piroidly

Zacks Hardware (Not a registered VAT vendor), makes use of the periodic inventory system.

The following is an extract from the financial records of Zacks Hardware for January 2023:

	R
Trade receivables: opening balance (1 January)	33 000
Credit sales	131 200
Cash receipts journal: Trade receivables column total (31 January)	64 600
Sales returns journal: Trade receivables column (31 January)	6 200

On month end, the auditors completed a debtors reconciliation and found the following:

On 10 January, Mr Zack returned goods sold to him on credit to the amount of R550. 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 were undercast by R400.
On 18 January, goods sold on credit to the amount of 5 300 was recorded in the sales journal as R3 500. No journal entry has been made to correct this error.

Required:

Complete the trade receivables account in the general ledger of Zacks Hardware for the month ending 31 January 2023.

Instructions:

Use a full stop to indicate any decimals (eg: 1000.01)
Round off to the second decimal after the full stop (eg: 50.56)
If no amount should be recorded in any of the numeric spaces, please indicate it by filling in a zero (“0”)

Dr		Trade receivables control							Cr
2023				R	2023				R
Jan	1	Balance	b/d	Answer	Jan	1	Balance	b/d	Answer
	31	Answer Purchases and VATPurchasesBankSales returns and VATSales returnsTrade payablesSales and VATTrade payables and VATInventorySalesInventory and VATBank and VAT	Answer SJCRJ	Answer		31	Answer PurchasesBankSales and VATTrade payables and VATPurchases and VATTrade payablesInventoryInventory and VATSalesBank and VAT	Answer CRJSJ	Answer
							Answer Purchases and VATSales and VATInventory and VATPurchases returns and VATPurchases returnsInventoryPurchasesTrade payablesSales returnsSalesSales returns and VAT	SRJ	Answer
		Balance	c/d	Answer			Balance	c/d	Answer
				Answer					Answer
Feb	1	Balance	b/d	Answer	Feb	1	Balance	b/d	Answer