Calculate VAT payable to or refundable by the Commissioner for the VAT period ending 30 June. Show all workings. (round off to the nearest rand)

INFORMATION:

Aurora Enterprises, a vendor registered for VAT purposes on the invoice basis, provides the following information for the period May and June (all amounts, where applicable, include VAT at 14%, and tax invoices have been issued for all sales and, where applicable, received from all suppliers):
Extract from the cashbook and journals:

Cash receipts	R
Cash sales in the Republic	8 200 000
Credit sales in the Republic	2 500 000
Sales in Lesotho (delivery was made outside the Republic)	1 350 000
Sales in Namibia (delivery was made outside the Republic)	750 000
Cash Payments
Bank charges	135 000
Interest on bank overdraft	14 000
Fuel	230 000
Entertainment costs	55 000
Cash purchases – stock	1 900 000
Credit purchases – stock	1 250 000
Rent paid	720 000
Water and electricity paid	240 000
Motor vehicle purchased	180 000
Short term insurance premiums – fire , theft and stock	24 000

Notes

1 A new delivery vehicle was purchased and delivered on 1 June under an instalment credit agreement. The purchase price was R600 000 (including VAT at 14%). The first payment of R60 000 was payable on 30 June and includes interest of R5 000.