ed . n The following transactions were extracted from the books of Info Link Communications Ltd. for the month ended 30 April 2018. The company is registered for VAT. 2 April: Purchased goods from Mambo Enterprises on credit worth Sh.800,000. 2 April: Purchased office furniture for Sh.200, 000 from Excel Mart. 3 April: Sold goods worth Sh.60,000 to Ken Link Communications Ltd. On credit. 4 April: Purchased spare parts for motor vehicles worth Sh.300,000. 5 April: Returned furniture worth Sh.80.000 to Excel Mart & was issued with a debit note of the same amount. 6 April: Goods worth Sh.120, 000 were found to be defective and Ken Link Communications Ltd., returned them. 9 April: Purchased goods worth Sh.2.400,000 from Japan exclusive of import duty of 15% and VAT at the rate of 16%. 10 April: Sold goods for cash worth Sh.3, 200,000. 12 April: Exported goods worth Sh.4, 200,000 to Annex Enterprises Ltd., in Rwanda! 16 April: Paid catering expenses worth Sh.160,000. 18 April: Imported goods worth Sh 600,000 from India exclusive of import duty of 25% & VAT at the rate of 16%. 20 April: Renovated the existing buildings at a cost ofSh.600,000. 22 April: Paid rent and rates amounting to Sh.490,000. 24 April: Exported goods worth Sh.3, 400,000 to South Africa. 28 April: Sold goods worth Sh.880,000 to Vista Communications Ltd. in cash. 29 April: Hired a taxi to transport staff and paid Sh.9,000 30 April: Paid the following expenses for the month of April 2018. Sh. Water bill 50,000 2,800,000 Salaries and wages Telephone bill Electricity bill 38,000 80,000 The above transactions are stated inclusive of VAT at the rate of 16% where applicable and unless otherwise stated. Required: The VAT payable by or refundable to info Link Communications Ltd., for the month of April 2018 ed . n The following transactions were extracted from the books of Info Link Communications Ltd. for the month ended 30 April 2018. The company is registered for VAT. 2 April: Purchased goods from Mambo Enterprises on credit worth Sh.800,000. 2 April: Purchased office furniture for Sh.200, 000 from Excel Mart. 3 April: Sold goods worth Sh.60,000 to Ken Link Communications Ltd. On credit. 4 April: Purchased spare parts for motor vehicles worth Sh.300,000. 5 April: Returned furniture worth Sh.80.000 to Excel Mart & was issued with a debit note of the same amount. 6 April: Goods worth Sh.120, 000 were found to be defective and Ken Link Communications Ltd., returned them. 9 April: Purchased goods worth Sh.2.400,000 from Japan exclusive of import duty of 15% and VAT at the rate of 16%. 10 April: Sold goods for cash worth Sh.3, 200,000. 12 April: Exported goods worth Sh.4, 200,000 to Annex Enterprises Ltd., in Rwanda! 16 April: Paid catering expenses worth Sh.160,000. 18 April: Imported goods worth Sh 600,000 from India exclusive of import duty of 25% & VAT at the rate of 16%. 20 April: Renovated the existing buildings at a cost ofSh.600,000. 22 April: Paid rent and rates amounting to Sh.490,000. 24 April: Exported goods worth Sh.3, 400,000 to South Africa. 28 April: Sold goods worth Sh.880,000 to Vista Communications Ltd. in cash. 29 April: Hired a taxi to transport staff and paid Sh.9,000 30 April: Paid the following expenses for the month of April 2018. Sh. Water bill 50,000 2,800,000 Salaries and wages Telephone bill Electricity bill 38,000 80,000 The above transactions are stated inclusive of VAT at the rate of 16% where applicable and unless otherwise stated. Required: The VAT payable by or refundable to info Link Communications Ltd., for the month of April 2018