a) Explain the following terms as used in the Value Added Tax Act 2013, (Act 870) i. Exempt Supply ii. Zero rated supply iii. Relief Supply iv. Taxable Supply v. Value Added Tax Flat rate scheme (10 marks) b) Katanka Ltd is a VAT registered trader dealing in manufacturing and sale of canned fish. Below is an extract from the books of the company for the month of February 2022. Required: i. Compute the total Value Added Tax and other related taxes payable or tax credit due to the company for the month of February 2022. (10 marks) ii. If the company filed their VAT returns on 31t October 2022 , state the penalty for late filing of VAT returns and calculate the penalty due