1 1. A VAT-registered service contractor has the following data for the month of January: 3,800,000 300,000 100,000 1,000,000 Cash received for buildings completed on January with a contract price of Php 5 million Cash advances received for building to be constructed on February Cash received from VAT-registered supplier on materials returned to the suppliers Cash received from owners of buildings for materials charged with the services Cash received from owners of buildings to be used to pay building permits fees Cash received from VAT-registered subcontractors for overpayments Payments to subcontractors for the electrical job Purchase of supplies and materials used in the construction 200,000 300,000 500,000 100,000 How much is the gross receipts for the month and the output tax