Ben, a resident of the Republic, sells clothing from a shop he leases in a local shopping centre. He is a sole

proprietor and is registered for value$-$added tax on the invoice basis. An analysis of the receipts and accruals

and expenditure for his two$-$month tax period ending November $2022$ is set out below. Unless otherwise stated

all amounts are inclusive of value$-$added tax when applicable. He sells solely taxable supplies.

Additional information:

The indemnity award of R$32750$ was received by Ben from his insurer for branded clothing that was

stolen from his shop on $15$ October $2022$

Bad debts of R$6975$ written off by Ben comprising the following:

R$4975$ owing by one of his long$-$standing customers, the amount will not be recovered

R$2000$ was lent by him to an employee, who left town without repaying the loan.

Depreciation $($for the two$-$month tax period$)$ is charged for the following assets owned by Ben

Equipment that was purchased by Ben in a previous tax period for R$325000($R$283130$ plus

value added tax of R$42470).$ Depreciation calculated R$11798.$

A computer that was purchased by him on $1$ October $2022$ for R$14375($vat inclusive$).$

Depreciation calculated R$694$

Purchases of raw material from vendors R$225800$

Second hand clothing purchased and $($paid for$)$ from non$-$vendors R $10500$

Ben imported clothing from Kenya in October $2022$ for R$125000.$ Customs duty of R$12500$ and Import

costs R$3500.$

Calculate the VAT payable or refundable to SARS for the period ending $30$ November $2022.$ Round off amounts

to the nearest rand.