The business accounts for VAT on a two-monthly basis. REQUIRED: Calculate the final amount payable to SARS on 31 July 2023. (You may prepare a VAT Control Account to assist in your calculations). INFORMATION: The following information is for July 2023 (i.e the transactions happened in July 2023). Balance owed by SARS on (01/07/2023) Cash and credit sales invoices Purchases of trading stock Defective stock returned to suppliers Discount allowed to debtors for prompt payment New office equipment bought on credit INCLUDING VAT 1026000,00 627000,00 2223,00 ? 10830,00 EXCLUDING VAT 892,173.91 545,217.39 1,933.04 47,800.00 ? VAT AMOUNT 11200,00 133,826.09 81,782.61 289.96 ? ?