ABC Ltd carries on business as a manufacturer of stationery from its main branch in the Republic. The following is the receipts and payments for the two month period JUNE and JULY 2023 All amounts include VAT where appropriate. The following information is provided: Calculate the VAT payable by or refundable to ABC Ltd in respect of its two-month tax period ended July 2023. (Show detailed workings of how you would deal with each item.) NB: round off your calculations to the nearest Rand. IF NO VAT APPUICABLE, PLEASE STATE REASONS