RACE 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 tier output taxes on a $70\%$ tax ratio. The income and expenses for period $1$ November $2022$ to $31$ December $2022$ is provided. Unless specifically stated, all amounts include VAT $($at $15\%)$ when applicable.

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Additional Information:

$1.$ The insurance claim of R$16520$ received is in respect of a laptop that was damaged beyond repair. A new laptop was purchased in December $2022$ for R$24560$ to replace the scrapped item.

$2.$ The bad debts of R$36540$ written off is in respect of defaulting transporting customers.

$3.$The logistics manager uses an official company vehicle. The vehicle was purchased on $1$ November $2021$ for R$250000,$ excluding VAT. The delivery trucks are dereciated in full.

$4.$Insurance is paid on all assets $-$ the motor vehicle, trucks and laptops. The portion relating to the Motor vehcile amounts to R$2650.$

$5.$ Maintanance costs relates only to the truck repairs.

$6.$ Included in the office equipment rental is an amount of R$1420$ in respect of vanding 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 $31$ December $2022.$ Present our answerr in the template provided

First Collum: Account

Second collum: Consideration

$3rd$ collum: Calculation

$4th$ collum: VAT Amount

$(Mark$ allocation: $30)$