Phindi CC, a registered VAT vendor, uses the periodic inventory system. The VAT rate is 15%. The following is an extract from the financial records of Phindi CC for January 2024: Credit sales Trade receivables: opening balance (1 January) Cash receipts journal: Trade receivables column total (31 January) R 137 200 40 500 82 400 Sales returns journal: Trade receivables column (31 January) 8 800 The accountant of Phindi CC at the end of the month completed a debtor's reconciliation and found the following: 1. On 7 January, a client returned goods sold to him on credit of R701. This transaction was incorrectly recorded in the Purchases returns journal instead of the Sales returns journal. 2. The trade receivables column in the cash receipts journal was overcast by R506. 3. On 15 January, goods sold on credit in the amount of R8 688 were recorded in the sales journal as R6 888. No journal entry has been made to correct this error. 4. On 21 January 2024 Phindi CC was informed that L. Moyo, a debtor who owed the entity R2 101, had been declared insolvent. The amount must be written off as irrecoverable. 5. Phindi CC charged interest on overdue clients' accounts amounting to R966 on the 31 January 2024. Required: Complete the trade receivables account in the general ledger of Blazer's Trading for the month ending 31 January 2024.​