9. Jain started trading as a sole trader on 1 January 2020, but he has not registered for VAT. He made the following sales (all are standard rated). January 2020 20,000 February 2020 30,000 March 2020 36,000 April 2020 40,000 May 2020 50,000 Jain sold machinery (standard rated) for 5,000 on 25/2/2020 and included it in the February 2020 sale. When Jain must notify HMRC and what is the effective date of registration for VAT? (2 points) Notify on 31 May 2020 and Registration on 1 June 2020 O Notify on 30 May 2020 and Registration on 1 June 2020 O Notify on 30 April 2020 and Registration on 1 May 2020 Notify on 30 May 2020 and Registration on 31 May 2020