calculate the vat payerable by or refundable to ABC Ltd in respect of it's two months tax period ended July 2023(show detailed working of how would deal with each item )

NB: round off your calculations to the nearest rand , if no vat applicable please state reason

ABC Lid carries on business as a manufacturer of stationery from its main branch in the Republic. The following is the receipts and payments for the two month period JUNE and JULY 2023. All amounts include VAT where appropriate. ABC Lid carries on business as a manufacturer of stationery from its main branch in the Republic. The following is the receipts and payments for the two month period JUNE and JULY 2023. All amounts include VAT where appropriate