DeepDive Pools CC provides swimming pool maintenance services and is well known for its professional pool services. The company started trading on 1 March 2022 and immediately registered as a value-added tax (VAT) vendor. The company makes 100% taxable supplies. Below is a list of DeepDive Pools CCs transactions that took place during the months of March and April 2022. All amounts include value-added tax where applicable, unless stated otherwise. On 1 March 2022 DeepDive Pools CC secured 45 annual swimming pool maintenance contracts. DeepDive Pools CC invoiced the 45 customers in both March 2022 and April 2022 at a fee of R600 (excluding value-added tax) per swimming pool each month. This monthly fee is fixed for the year. During March 2022 DeepDive Pools CC carried out various pool-maintenance services for other customers and invoiced them R25 000 (excluding value-added tax) in total. On 1 March 2022 DeepDive Pools CC employed five employees (four laborers and one supervisor). The laborers were paid R5 800 each per month and the supervisor was paid a monthly salary of R7 500. On 1 March 2022 DeepDive Pools CC purchased, for cash, a second-hand truck. This second-hand truck was purchased from a vendor for R172 500. The use of this truck was given to the supervisor as his company car from 1 March 2022. With regards to the truck, DeepDive Pools CC: o Paid R690 for the truck licence. o Bears the trucks full cost of fuel and maintenance. Fuel for the month of March amounted to R6 090. o Paid an insurance premium of R1 035 (including value-added tax), for the month of March 2022. This truck was stolen on 31 March 2022. An indemnity award of R139 725 was received from the companys insurers on 21 April 2022. The truck has not yet been replaced. Instead of paying the employees extra cash to cover their transport expenses to and from work, DeepDive Pools CC purchased taxi coupons. are distributed to the employees on a weekly basis. During March and April 2022 DeepDive Pools CC incurred R1 575 on purchasing bus coupons. DeepDive Pools CC purchased, for cash, second-hand pool-maintenance equipment from a non-vendor during March 2022 for R34 180. The purchase price was settled in four instalments of R8 545 each. The first three instalments were settled on 15 March 2022, 1 April 2022, and 15 April 2022 respectively. The last instalment was settled on 1 May 2022. During March 2022 DeepDive Pools CC purchased chlorine, acid, chemicals, and other pool maintenance products from a registered vendor amounting to R23 905. These purchased items form part of the companys trading stock. REQUIRED: Calculate the net value-added tax payable to or owed by SARS for the two-month VAT period of DeepDive Pools CC, which ended on 30 April 2022. If no or zero value-added tax is applicable to a transaction, state a brief reason for your answer. Round your answers to the nearest rand.