(C)Assuming thAt thE rAtE oF sAlEs tAx on thE low-priCED polythEnE BAgs is inCrEAsED From 16% to 20% EFFECtivE From 23DECEmBEr 2009:(i) stAtE thE mAnnEr in whiCh thE sAlEs tAx rEturn For thE month oFDECEmBEr 2009 woulD nEED to BE FurnishED; (2 mArks)(ii)CAlCulAtE thE sAlEs tAx pAyABlE By hAmzA usmAn & sons For thE month oFDECEmBEr 2009. (5 mArks)