Calculate the closing balance of the Vat put account as at 28 February?

To calculate the closing balance of the Vat put account as at 28 February, you would need to consider all transactions that have occurred in the account up to that date.

You would need to add up all the deposits made into the account and subtract any withdrawals or expenses that have been paid out of the account. The closing balance would be the remaining amount in the account after all transactions have been accounted for.

If you provide more specific details about the transactions in the account, I can help you calculate the closing balance.