Solve these two exercises in excel using formula where required. Calculate the payable or refundable tax of the following company. A company made an accounting profit of 113,500 in the fiscal year 2018. We know the following data for that year: - It has recorded 5,400 corresponding to various fines. - It has given gifts to several partners valued at 6,000 . It made a permanent contract with a disabled worker, so it is entitled to a deduction of 6,000 (art. 38 of the LIS). It has had 3,400 of withholdings and has made fractionated tax payments equal to 8,500. The tax rate is 25 %. It calculates the tax debt corresponding to the fiscal year 2018. Calculate the VAT return of these two operations for company A and B: The Spanish Company B bought a product 3400+VAT 20%; The Company B sells the product to the Spanish Company A selling price 7300 + VAT 20%; Company A sells the product to a Spanish customer at 18000 (VAT 20% included). The Spanish Company B bought a product 3400 + VAT 20%; The Company B sells the product to the Spanish Company A selling price 7300 + VAT 20%; Company A sells the product to a Brazilian customer at the same price as in the first operation