Which of the following are deemed sales for value added tax (VAT) purposes? (1) The sale of a package of shampoo together with a sample of hair conditioner (2) A sample of hair conditioner given to the walk-in customers to a department store (3) Finished goods delivered to a warehouse in another city for storage (4) Fixed assets contributed as a capital injection to a subsidiary (5) Accountancy services provided free-of-charge to a non-government organisation for charity purposes