Q7: Almaya retailer buys an LG Refrigerator from the wholesaler at RO 180 and the wholesaler charges a VAT at the prescribed rate of 8%. The Almaya retailer fixes the price at RO 210 and charges VAT at the same rate. Ms. Maryam buys the Refrigerator from the Almaya retailer. Apply value added tax system to answer the following questions: a) What is the price that Ms. Maryam has to pay to buy the Refrigerator? (02 Marks) b) Input tax and output tax (Retailer) (01 Mark) c) Value added tax paid by the retailer to Government. (01 Mark) d) Discuss the role of the retailer in VAT system. (01 Mark)