(A)ComputECyril’s vAluE ADDED tAx (vAt) liABility/rEFunD For thE vAt pErioD novEmBEr/DECEmBEr 2009, giving BriEF ExplAnAtions For your trEAtmEnt oF thE vArious itEms oF inComE AnD ExpEnDiturE. (7 mArks)