4. Shanfari Ltd is a VAT registered company and has Standard rated sales of 893236. They makes zero rated purchases of 145682 and have expenses to 45689 during the Tax year. The value of expenses include 4114 for entertaining overseas customers are 100%. During the tax year they purchased a vehicle for 65565 for personal as well as business purposes. Further the company wrote off bad debts of E 7978 on 28th December 2021. The amount was due for payment on 14 August 2021 Calculate the VAT payable assuming all figures are inclusive of VAT