You will now be asked to enter the journal entries to record the April transactions.
We will now balance off the VAT account:
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Note that the account now shows a debit balance. i.e. this is now the amount due from HM Revenue & Customs. We can see that this position has arisen because of the high input VAT figure on the purchase of the new van.
If the balance at the end of the next month i.e. the end of the VAT quarter, is still a debit, the VAT return will show a repayment due - the amount will be refunded by HM Revenue & Customs.
Note that in the narrative we have entered "Van", "Purchases", etc rather than the corresponding double entry accounts of Bank, Creditors, etc.
This has been done to make it clearer how the figures in the account have arisen. This makes it easier to check that the final balance is in fact a sensible figure.