Goods sold in cash $38000,-(30645,16+$ vat $7354,84)$

Bought goods for sale against invoice $12000,-(9677,42+$ vat $2322,58)$

Bought food products for sale against invoice $36000,-(31578,95+$ vat $4421,05)$

Food products sold in cash $48700,-(42719,30+$ vat $5980,70)$

Bought books and magazines for sale against invoice $1750,-(1590,91+$ vat $159,09)$

Electricity bill payed in cash $430,-(346,77+$ vat $83,23)$

Books and magazines sold in cash $2890,-(2627,27+$ vat $262,73)$

Train ticket payed in cash $30,-(27,27+$ vat $2,73)$

Close VAT assets account

Close VAT liabilities from sales account

How much VAT the Store Ltd is owing to $($or owing by$)$ the authorities? Add you answer to this question in to the given space excel file. Choose from the drop$-$down bar either VAT assets $($receivables$)$ or VAT liabilities $($payables$)$ and add the sum to the cell C$18.$