Alim Traders reported the following transactions in the books for the month of February 2021:

	Shillings
Supply of goods to Mowlem Limited	1,800,000
Telephone and Electricity	100,000
Water Bill	45,000
Sales at zero rated	90,000
Exempt Sales	140,000
Purchases at standard rates	500,000
Returns inwards from Mowlem Limited	130,000
Bad debts written off	20,000
Legal fees	60,000
Transport costs	18,000
Purchase of office furniture	36,000
Imported goods inclusive of duty	116,000

Required:

VAT Payable by (or refundable to) Juan Traders for the month of February 2021 (ignore the restriction of deductible input tax) (10 marks)