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