2 (10 Marks) The business accounts for VAT on a two-monthly basis. REQUIRED: Calculate the final amount payable to SARS on 31 July 2023. (You may prepare a VAT Control Account to assist in your calculations). INFORMATION: The following information is for July 2023 (i.e the transactions happened in July 2023). INCLUDING VAT EXCLUDING VAT VAT AMOUNT Balance owed by SARS on (01/07/2023) 11200,00 Cash and credit sales invoices 1026000,00 892,173.91 133,826.09 Purchases of trading stock 627000,00 545,217.39 81,782.61 Defective stock returned to suppliers 2223,00 1,933.04 289.96 Discount allowed to debtors for prompt payment ? 47,800.00 ? New office equipment bought on credit 10830,00