1) Vat on credit purchases a) Debit b) Credit 2) Vat on cash sales a) Debit b) Credit 3) Vat on purchase returns a) Debit b) Credit 4) Vat on credit sales a) Debit b) Credit 5) Vat on sales return a) Debit b) Credit 6) Vat on discount allowed a) Debit b) Credit 7) Vat on discount received a) Debit b) Credit

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