LIBERTAD CO., is a VAT registered trader of construction supplies, had the following data for the 4th quarter of 2021 and 1st quarter of 2022: 4th Qtr 2021 Gross sales to export oriented enterprise Gross sales to government (gross of final withholding tax) Gross sales to other customers Total VAT purchase of goods other than capital goods Total VAT purchase of services 1st Qtr 2022 PO P5, 000 000 5, 000, 000 5, 000, 000 25, 000, 000 30,000,000 20, 000, 00025, 000, 000 5, 000, 000 5, 000, 000 For the first quarter of 2021, the Company has filed a tax refund on its input VAT attributable to zero-rated sales. No payments have been made for the monthly VAT returns filed. How much is the VAT payable for the 4th quarter of 2021? For the first quarter of 2021, the Company has filed a tax refund on its input VAT attributable to zero-rated sales. No payments have been made for the monthly VAT returns filed. How much is the VAT payable for the 1st quarter of 2022?