A summary of cash receipts and payments for a GST period is provided below: $360 Stationery Expenses Advertising $720 $450 - Bank charges & interest Salaries Sales Purchase of goods for resale Loan from bank Lease on shop Purchase of computer for business use Power & Gas Phone $4,500 $18,000 $9,000 $4,500 $1,800 $3,600 $360 $360 Required: (a) If the appropriate receipt and payment amounts were indicated GST inclusive, what is the amount of GST Receivable from or Payable to the IRD? (b) If the appropriate receipt and payment amounts were indicated GST exclusive, what is the amount of GST Receivable from or Payable to the IRD?