Determine the appropriate business tax of each of the following transactions/business.

V if 12% vat, PT if percentage tax and E if exempt from business tax.

1. Hog dealers

2. Gasoline stations

3. Sale of wines by a dealer

4. International air carriers on their transport of passengers.

5. International air carriers on their transport of goods.

6. International carriers transporting passengers and goods.

7. Philippine commercial banks.

8. Legal fees.

9. Importation of fertilizers.

10. A radio television broadcasting franchisee. Gross receipts for the preceding year amounted to

P12,000,000.