Britney Stephenson is a single resident taxpayer, employed as restaurant manager. There are some receipts and payments have been included. What should we record the following elements in the accessible income and which element should not be recorded. Please calculate the Accessible Income and Capital Gain.

$1.$ Net Salary of the customer at $$73,100($and PAYGW totalled $$25,400).$

$2.$ Dividend from a company at $$3,150(15\%$ franked at $30\%$ tax rate$)$

$3.$ Income Activity statement instalments paid at $$8,250($PAYGI$).$

$4.$ Net interest received at $$795($$$705$ PAYG withheld by the bank for not supplying$).$

$5.$ Purchased of computer for work use at $$1,800($effective life of $4$ years$).$

$6.$ Microsolf sofware subscription at $$840($records indicates $80\%$ work related$)$