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The following information relates to the attorney's practice, SA Attorneys. The practice is registered as a VAT vendor. VAT at 15% is included where applicable.
Problem 1: On 15 March 2020, cash was withdrawn from the business bank account to the amount of R2 070 to pay for the weekly wages. The entry on 15 March 2020 in the book of first entry will be:
A. In the Bank column - R2 070, in the wages column - R1 800 and in the VAT input column - R270.
B. In the Bank column - R2 070 and in the wages column - R2 070.
C. In the Bank column - R2 070, in the creditors' column - R1 800 and in the VAT input column - R270.
D. In the Bank column - R2 070, in the wages column - R1 800 and in the VAT output column - R270.
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