This shows a spreadsheet made up of four columns and 5 rows. The columns are labelled as A to D and the rows numbered on the left side from 1 to 5. The rows contain the following information.

Row 1: Column A ‘Item’, column B ‘Cost (£)’, column C ‘VAT (£)’, column D ‘Total (£)’

Row 2: Column A ‘Radio’, column B 64.99, column C 13, column D 77.99

Row 3: Column A ‘Kettle’, column B 16.49, column C 3.30, column D 19.79

Row 4: Column A ‘Fan’, column B 12.99, column C 2.60, column D 15.59

Row 5: Column A blank, column B blank, column C ‘Total’, column D £113.36