Baraka Ltd$.$ is registered for value added tax $($VAT$)$ purposes. During the month of April $2023,$ the company made the following transactions:

April $1$: Sold goods on credit to Ufanisi Traders for Sh$\mathrm{.}500,000.$

April $2$: Purchased goods on credit from Salama Enterprises for $250,000$

April $3$: Paid for catering expenses Sh$\mathrm{.}85,000$ by cash.

April $3$: Ufanisi Traders returned goods valued at Sh$\mathrm{.}75,000.$

April $4$: Exported goods to Mwanza Ltd$.$ a company in Tanzania for Sh $375,000$

April $5$: Purchased stationery for Sh$\mathrm{.}105,000$ from Elimu Bookshop on credit.

April $6$: Purchased goods for Sh$\mathrm{.}1,000,000$ from Upendo Ltd$.$ on credit.

April $9$: Imported goods for Sh$\mathrm{.}1,125,000$ from China exclusive of import duty at the rate of $25\%$ and value added tax at the rate of $16\%.$

April $12$: Received a debit note of Sh$\mathrm{.}60,000$ from Upendo Ltd$.$

April $17$: Paid electricity bills amounting to Sh$\mathrm{.}30,000$ by cash.

April $19$: Paid audit fee Sh$\mathrm{.}75,000$ by cheque.

April $21$: Sold goods worth Sh$\mathrm{.}1,750,000$ to the Ministry of Education.

April $23$: Bought spare parts for repair of delivery van for Sh$\mathrm{.}150,000.$

April $26$: Sold goods on credit to Ulinzi Traders for Sh$\mathrm{.}1,000,000$ a business not registered for VAT purpose.

April $28$: Made cash sales of Sh$\mathrm{.}250,000.$

April $30$: Purchased shares worth Sh$\mathrm{.}920,000$ from Kenlight ltd

$.$ April $30$: Closing stock were valued at Sh$\mathrm{.}600,000.$

The above transactions are stated inclusive of VAT at the rate of $16\%$ where applicable unless otherwise stated.

Required:

Prepare a value added tax $($VAT$)$ account for the month of April $2023.(10$ marks$)$