ABC Traders is a business that is a registered VAT vendor. VAT is calculated at $15\%$ where applicable.

Purchased goods on credit from ABC Traders, R$9200($excluding VAT$).$

Cash sales R$5700($including VAT$).$

Returned goods previously purchased from ABC Traders and received a credit note for R$1425($including VAT$).$

Paid the telephone account R$400($excluding VAT$)$ and paid wages R$8800($excluding VAT$).$

Credit sales to Zama Traders, R$4300($excluding VAT$).$

Received damaged goods from Zama Traders and issued a credit note for R$3420($including VAT$).$

REQUIRED:

$3\mathrm{.}1$ Record the transactions below to the following ledger accounts.

a$)$ Input$-$VAT

b$)$ Output$-$VAT

$3\mathrm{.}2$ Determine the amount of SARS$-$VAT and state whether it is payable to SARS or refundable.

$(3)$