Calculate the VAT payable by or refundable to New toys Ltd in respect of its two-month tax period ended 31 March 2022. (Show detailed workings of how you would deal with each item.)

NB: round off your calculations to the nearest Rand.

New toys Ltd carries on business as a manufacturer of toys from its main branch in the Republic. The company also operates a depot in Botswana, where sales are made to customers living in Botswana. The Botswanan depot does not operate as an independent branch. New toys Ltd has been registered as a Category 'A' vendor. All amounts include VAT where appropriate. The following information is provided