Our rental for MAY was 20,000 and my entry for it was:
DR: Rental fixed-head office 20,000
CR: w/tax at source - 5% 1,000
CR: cash 19,000

We have already paid the MAY rental which is 19,000 but the owner of the building demands for INPUT VAT (12%) on our rental for JUNE including INPUT VAT for MAY. What would be my entry for JUNE to cover up also the adjustment for MAY rental?

Is this entry correct:
DR: Rental fixed-head office 17,857.14
DR: Input vat 2,142.86
DR:_____________________ 107.14
CR: w/tax at source - 5% 892.86
CR: cash 19,214.28


If it's correct, what would be my account title for the amount 107.14?

Thank you and hoping for your immediate response.