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#02 a) "VAT has become the single largest source of government revenue in Bangladesh." Do you agree with the statement? Justify your stand. b) Write notes on: i) Carry forward of losses; and ii) Speculation business. c) The Profit and Loss Account for the year ended June 30, 2019 of Daily Shop is given below: Daily Shop Profit and Loss Account For the year ended June 30, 2019 Particulars Taka Particulars Taka Salaries 290.000 Gross Profit 1700,000 Office Rent 50.000 Dividend on ABC Lid.'s 70,000 Share Commission 50.000 Bad debt recovered 35,000 Donation 2,00,000 Interest on Commercial 65,000 Securities Interest on loan 60.000 Income from house property 30,000