DZ Ltd is a toy retailer and is registered for value$-$added tax on the invoice basis. An analysis of the receipts and accruals and expenditure for the two$-$month tax period ending July $2022$ is set out below. Unless otherwise stated, all amounts are inclusive of value$-$added tax when applicable. He makes solely taxable supplies.

Receipts and accruals

R

Sales of Toys

$225500$

Export sales of toys

$75975$

Interest

$2175$

Expenditure

Bad debts:

$$ R$1575$ is related to credit sales

$$ R$1225$ is a loan made to employee $$ has left without repaying loan

$2800$

Bank charges

$2375$

Depreciation

$25750$

Insurance premiums

$2650$

Fuel

$5325$

Printing and stationery

$2275$

Purchases

$175250$

Purchases of second$-$hand goods from non$-$registered vendor

$22350$

Salaries

$22500$

Interest paid

$16000$

YOU ARE REQUIRED TO determine the value$-$added tax due to$,$ or from, SARS for DZ Ltd for the two$-$month tax period that ended on $31$ July $2022.$ Round off to the nearest rand.