5. A retailer buys an article from the wholesaler at OMR 80 and the wholesaler charges a sales tax at the prescribed rate of 8%. The retailer fixes the price at OMR 100 and charges sales tax at the same rate. Apply VAT system of sales tax calculation to answer the following. (3 Marks) a) What is the price that a consumer has to pay to buy the article? b) Find the input tax and output tax for the retailer. How much VAT does the retailer pay to the government? You are required to provide the reference for the questions