15 Mara Sdn Bhd (MSB) supplies goods to the local market and is registered for goods and services tax (GST). MSB submits its GST returns on a monthly basis. Details of MSB's transactions in May 2018 are as follows: GST charged on actual supplies made GST charged on acquisition of inventory GST paid on acquisition of capital goods GST paid on imported services GST accounted for on free gifts RM 60,000 18,000 6,000 12,000 1,000 What is the net amount of GST payable to the Royal Malaysian Customs Department by Mara Sdn Bhd for May 2018? A B RM25,000 RM49,000 RM37,000 RM43,000 C D (30 marks)