3. A merchant supplies two coffee bars with his coffee. Coffee bar "A" has been given to use a coffee espresso, some tents and a fridge. For this trader requires an increase in the price of the coffee market by 20%. Required: a) How much will the VAT be for the january supply if he has sold both bars out of 10 kg of coffee, if the market price is 2,000 dollars/kg? b) Is VAT direct or indirect tax? Argue why?

put it as text please