a) Andre is a sole trader and is registered for VAT.

In the quarter ended 31 March 2022 he had the following transactions:

Sales (exclusive of VAT where applicable)

Standard rated Zero rated

Purchases (all standard rated and exclusive of VAT)

Purchases of inventory

Expenses (inclusive of standard rated VAT where applicable)

Wages Electricity Insurance Motoring expenses (all business)

640,000 36,000

500,000

165,000 73,200

16,200 57,600

Bad debts of 3,400 (due on 30 April 2021) and 2,500 (due on 31 December 2021) were written off by Andre in March 2022. Both amounts are exclusive of VAT.

Required:

Calculate the amount of VAT payable or reclaimable by Andre for the quarter ended 31 March 2022 and state the due date of payment

(10 marks)