Please assist with above question in template requested. No answers from Chat GPT as the answer is incorrect. Module is taxation as per ZAR

QUESTION THREE [30] Speedy Racers Ltd. transport passengers (bus and taxi services) and goods (by truck). The company generates both taxable and exempt services for VAT purposes and have received approval from the commissioner to apportion their output taxes on a 60% tax ratio. The income and expenses for period 1 June 2022 to 31 July 2022 is provided. Unless specifically stated, all amounts include VAT (at 15\%) when applicable. Additional information: 1. The insurance claim of R16 520 received is in respect of a laptop that was damaged beyond repair. A new laptop was purchased in July 2022 for R24 560 to replace the scrapped item. 2. The bad debts of R36 540 written off is in respect of defaulting transporting customers. 3. The logistics manager uses an official company vehicle. The vehicle was purchased on 1 January 2022 for R250 000, excluding VAT. The delivery trucks are depreciated in full. 4 . 4. Insurance is paid on all assets - the motor vehicle, trucks and laptops. The portion relating to the motor vehicle amounts to R2 650 5. Maintenance costs relates only to the truck repairs 6. Included in the office equipment rental is an amount of R1 420 in respect of vending and Nespresso machines. 7. Subsistence refers to consumables purchased for staff use during normal operational hours. Required: Calculate the net amount of VAT payable/receivable to/from SARS for the two months ended 31 July 2022. Present your answer in the following template. "Consideration" requires reference to whether the item is Vatable and should be referenced to the application section in the VAT Act. Include your calculations in the relevant column