Mexico IVA -Interim Tax Account Eb-Tax?

As per Mexico regulation we have an business requirements to split the Tax accounts into Interim accounts

Below is the business scenario -

We have historically accounted for VAT payable/receivable in one account (2789)  Advisory in other countries have advised that the preferred method would be to have separate accounts for payable and receivables. 

Mexico takes it even further than others by splitting the entries into five accounts.  This is due to the fact that Mexico VAT follows a cash rather than accrual basis.

So ,

Account 1:  Used to record accruals of VAT invoiced by suppliers.  This is cleared to Account 3 when VAT is paid to suppliers