zona trading engaged in importing commercial vehicles from abroad and sold the vehicles with after sales service. on March 1, 2015 the company's cash balance indicates a bank account balance of br. 12,250,075. during the month the company also imported 20 unites of vehicles from German at FOB value of Euro 40,000 and br. 31,800 for insurance and br, 88,200 for freight cost. the following exchange rate and tax rates are applicable: VAT 15%, Excise tax 30%, Custom duty 35%, withholding tax 3% and sur. tax, 10%