A Consultancy service business had the following data during the month:

On contracts for professional services:

Advance collection of fee                         500 ,000

Collections for services rendered                    800,000

Receivables                                      1,300,000

Payments to VAT providers for services          700,000

Payments to non VAT providers for services       300,000

Payments to VAT suppliers for office supplies   200,000


 How much is the output tax? ___________________________

How much is the value added tax payable?_________________________