VAT on profit of travel packages

Dear Friends

I need your expertise to solve my problem

I need to get the double entries for the following scenario

A travel tour operator sell travel packages to its customers.

His main costs are accomodation, air tickets , transfers and tours

He pays VAT on the profit he made
E.g

Sale of travel package $10000
Costs incurred Rs 8000
Profit $2000
VAT rate 15%
VAT $300

which account to debit since VAT is levied on profit?

DR……………..
CR VAT Account

I rely on kind reply