All amounts given are total invoice costs/prices:

L, non-VAT taxpayer, sells to M, VAT taxpayer P 67,200

M, VAT taxpayer, sells to N, VAT taxpayer 100,800

N, VAT taxpayer, sells to O, VAT taxpayer, an exporter 168,000

O, VAT taxpayer, exports 500,000

On the table below, kindly fill out the output tax, input tax, and VAT payable of L, M, N, and O.

	L	M	N	O
Output Tax
Input Tax
VAT Payable