13.7 A Robles \& CO is a VAT-registered business. During the quarter just ended, it bought goods and services to the value of f46,020 excluding VAT, and its sales were f61,548 including VAT. All of Robles \& Co's sales are subject to VAT at 20 per cent. However, only two-thirds of the goods and services it buys are subject to VAT at 20 per cent. The other third are either zero-rated or exempt. After preparing its VAT return for the quarter just ended, how much must Robles \& Co pay to HMRC