QUESTION $2$ SolarWheels Limited $(\text{'}$SW$\text{'})$ is a South African company specialising in the sale of ecofriendly electric vehicles and scooters. SW has a December financial year$-$end. Transaction $1$: On $31$ July $2025,$ SW purchased a motor vehicle for R$703800($including VAT$)$ in cash. The vehicle has a maintenance plan. Alexander Grey, the CEO of SW$,$ was granted sole use of the car from the date of purchase. The car will mainly be used for business purposes. Transaction $2$: On $15$ August $2025,$ SW sold an electric scooter to a customer for R$45000($including VAT$).$ However, due to an error made by the sales representative, the card machine mistakenly processed R$55000$ during the payment. Upon realising the mistake a few days later, SW$\text{'}$s finance department immediately tried to reach the customer to arrange a refund. Unfortunately, despite multiple efforts, the customer could not be contacted, possibly due to updated contact information or other unexpected issues. All parties are residents of South Africa. REQUIRED: Calculate the VAT consequences separately for transaction $1$ and transaction $2$ for SolarWheels Limited for their $2025$ year of assessment. $-$ Clearly distinguish between output tax and input tax. $-$ Show all calculations clearly and round to the nearest rand. $2\mathrm{.}1$ Transaction $12\mathrm{.}2$ Transaction $2$