Franco is a VAT registered trader. He provides following information for the quarter ended $30$ June $2021.$ All figures are exclusive of VAT, unless stated otherwise.

Sales:

Standard rated sales

$325,000$

Standard rated sales include goods sold for $25,000$ to Marwa Traders on credit. The invoice issued to Marwa stated that there is a discount of $4\%$ on sales if invoices are paid within $15$ days. The invoice was actually paid $10$ days after the issuance.

Purchases:

Standard rated

$275,000$

Zero rated

$15,000$

Expenses:

Standard rated expenses inclusive of VAT

$75,000$

Other transactions:

Purchased a motor car partly used for private purposes

$18,000$

Purchased an item of machinery

$49,000$

Sold a van $($VAT was recovered when purchased$)$

$9,000$

Sold a motor car

$5,200$

$($partly used for private purposes, VAT was not recovered on purchase$)$

Required:

Assess VAT liability of Franco for the quarter ended $30$ June $2021.$