is a VAT registered Irish business. The company had the following transactions in the period November/December 2020: Sales: Goods supplied to Irish business customers 45,000 Goods supplied to Irish private customers 32,000 Goods supplied to business customers in China 37,000 Goods supplied to business customers in France 25,000 Purchases: Purchases of goods for resale 42,580 Car 32,000 Office supplies 4,500 Entertaining 1,850 Petrol for vehicles (inclusive of VAT at 23%) 3,000 Diesel for vehicles (inclusive of VAT at 23%) 7,000 Servicing and repairs of vehicles (exclusive of VAT at 13.5%) 10,000 Equipment from German suppliers (VAT registered) 19,000 Legal services from Italian legal firm 12,000 All figures are exclusive of VAT at the standard rate of 23%, except where stated otherwise. The car purchased is CO2 emissions category A vehicle, which is used 75% of the time for business purposes. The equipment purchased from the German suppliers was used for trade purposes. Required Calculate the VAT. liability/refund of the company for November/December 2020. As part of your answer, explain in detail your VAT treatment of all sales, purchases and costs.