A retailing business imported food products for K50, 000 (CIF). Duty payable was 35%. The firm was registered for GST purposes. A. Calculate the final landed cost of the products, including GST. B. If the sale price of the goods was K90, 000 (before GST), calculate the final retail price. C. If the firm had no other sales during the month, calculate the net amount of GST payable to the IRC. D. Calculate the amount of GST payable to the IRC (or refundable) if the firm was supplying i) exempt goods ii) zero rated goods. E. Explain what would happen if the firm was not registered for GST