Zim has been registered for value added tax $($VAT$)$ since $1$ April $2005.$The following information is available for the year ended $31$ March $2015$:$(1)$ Sales invoices totaling $126,000$ were issued, of which $115,200$ were in respect ofstandard rated sales, and $10,800$ were in respect of zero rated sales. Zimscustomers are all members of the general public.$(2)$ On $31$ March $2015,$ Zim wrote off two impairment losses which were in respect ofstandard rated sales. The first impairment loss was for $780,$ and was in respect of asales invoice which had been due for payment on $15$ August $2014.$ The secondimpairment loss was for $660,$ and was in respect of a sales invoice which had beendue for payment on $15$ September $2014.(3)$ Purchase invoices totaling $49,200$ were received, of which $43,200$ were in respectof standard rated purchases, and $6,000$ were in respect of zero$-$rated purchases.$(4)$ Rent of $1,200$ is paid each month. During the year ended $31$ March $2015,$ Zim made$13$ rental payments because the invoice dated $1$ April $2015$ was paid early on $31$March $2015.$ This invoice was in respect of the rent for April $2015.(5)$ During the year ended $31$ March $2015,$ Zim spent $2,600$ on mobile telephone calls, ofwhich $40\%$ related to private calls.$(6)$ During the year ended $31$ March $2015,$ Zim spent $1,560$ on entertaining customers,of which $240$ was in respect of overseas customers.All of the above figures are inclusive of VAT where applicable. The expenses referredto in notes $(4),(5)$ and $(6)$ are all standard rated. Zim does not use either the cashaccounting scheme or the flat rate scheme. He has forecast that for the year ended$31$ March $2016,$ his total sales will be the same as for the year ended $31$ March $2015.$