Villamin Grill, a VAT registered business in Cavite, has the following data (exclusive of VAT) for the third quarter of the current year.
Sales, food and beverages P2,805,500
Sales, wines and beer 1,524,000
Purchases, food and beverages - VAT business 1,102,200
Purchases, wines and beer - VAT business 1,012,500
The VAT payable due for the third quarter is