TUTORIAL $4$

Lumber Entity is a small logging enterprise and operates from Mpumalangs. Lumber Entity and all of its suppliers are registered VAT vendors in sccordance with the VAT Act and the applicable VAT rate is $15\%.$

Lumber Enlity has a reporting date of $31$ March. The following balances with respect to property. plant snd equipment were extracted from the recards of Lumber Entity on $1$ April $2023$:

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