$\backslash$table$[[$Cash receipts journal,$($I$],[$VAT input,$25716],[$VAT output,$478296],[$Cash payments journal,$],[$VAT input,$6923,28],[$VAT output,$349,44],[$Purchases journal,$],[$VAT$,4149,60],[$Sales journal,$],[$VAT$,7917,00],[$Purchases returns journal,$],[$VAT$,459\mathrm{.}56],[$Sales returns journal,$],[$VAT$,349,44]]$

On $1$ February $2022,$ the VAT inpur account had a dibit opering bolancef of RB $820$ and the VAT output account had a crecit opening balance of $773230.$

Calculate the colosinn balance of the VAT iaput account as at $28$ February $2022$