The following purchases and sales were made by Chapati Moto Limited (VAT No. !00012Y) during the first two weeks of January 2006. Prices shown are inclusive of VAT at the standard rate of 16 percent. Time left 2:52:20 Unit Price ptrotir Unit \begin{tabular}{ccccc} & Sh. & \multicolumn{1}{c}{ Sh. } \\ January & 1100 & 1,400 & 10 & 1,800 \\ & 2 & & 20 & 1,800 \\ 5 & & 50 & 1,800 \\ 7 & 751,600 & & & \\ 10 & & 20 & 1,800 \\ 12 & - & 50 & 2,000 \\ & & & \end{tabular} There were no opening stocks at the beginning of the month. The physical inventory confirmed that there were 25 units in stock as at 31 January 2006. prepare a vat account and calculate total input tax on purchases a. 35862 b. 100000 c. 19310 d. 24834