The following extracts are taken from the day books of David Conlon for the three months ended 30 June 2004.

Additional information:
(i) As at 1 April 2004 there was a debit balance in the VAT account of £117.
(ii) A payment for VAT of £183 was made on 24 May 2004.
(iii) VAT reclaimable on expenses totalled £58 for the three months to 30 June 2004.
From the above information, construct a VAT account for the three months ending 30 June 2004.

Transcribed Image Text:

Details Total for period Details Total for period Details Total for period Details Total for period Sales day book Net 785.00 Purchases day book Net 562.00 Sales returns day book Net 68.00 Purchases returns day book Net 44.00 VAT 137.38 VAT 98.35 VAT 11.90 VAT 7.70 Total 922.38 Total 660.35 Total 79.90 Total 51.70