The following are the Taxpayer details of Lamulamu Chaina Toy Shop Owner: Muktaar Ali TIN:16-64826-0-5 Taxable Activity: Toy Retailer Account No. : 9801431876 Postal Address: P O Box 143,Savusavu Telephone No. : 6640365 Mobile: 9307210 Email: allah_haafiz @ gmail.com Bank Name: HFC Bank Branch: Labasa The following data are a summary of transactions that occurred during the month of December 2016. Dec 9 Purchased toy materials on credit worth $2,222.00 VIP. 12 Bought stuffing and glitters from Panapasa Ltd (Invoice # 26785, TIN: 7812584-0-8) for $5000.00 VIP on credit. 21 Bought magazines from Mai Power Ltd (Cash Sale # 5874, TIN: 2525745-0-4) for cash worth $5,80.00 VIP. 24 Purchased fuel from Motor Bike Station (Invoice # 2584, TIN: 25158745- 1-2) for $9,00.00 VIP. 25 Sold talking teddy bears to Muttusami worth $9,587.00 VIP. 26 Sold jumping monkeys for cash, $8,987.00 VIP. 27 Sold toys for cash, $5,000 VIP 28 Sold toy materials to Babba worth $2,500.00 VIP. . 29. Purchased raw materials from Kamkamica panthers (Invoice # 1568, TIN: 13-35695-1-0) for cash, $2,000.00 VIP. Required: i. Calculate VAT Payable/ Refund for toy shop.