35. Postastic has the following account balances for the current quarter. All amounts include GST where applicable. Account Details 9,900 Commercial rent received 11,000 Residential rent received 60,000 Sales of goods 550 Interest received 17,000 Sales of services 26,000 Export sales Wages & salaries (gross amount) 55,000 6,600 Stationery Depreciation 3,000 Accounting fees 4,400 Electricity 660 Business insurance premiums 440 Interest on loan 88 Promotional expenses 1,320 Bank fees 66 Motor vehicle operating costs 1,100 Telephone 380 Council and water rates 770 Repairs to residential rental property 550 IPA subscriptions 121 Superannuateon contributions 2,250 Stock purchases 13,000 192 2VOT Commercial rent expenses 735 Purchase of new printer 2,860 Sale of old printer 1,100 PAYG tax 22,000 Commissioners Rate 2.50% Required (using a cash basis): Complete a GST Calculation Worksheet and BAS for Postastic for the quarter