Carl is a sole-proprietor, GST registered and has chosen the invoice basis for the current taxable period ending 31 March 2019. The following are summaries of relevant transactions (GST inclusive for the current two monthly taxable period:

Transactions	Amount NZ$
Total Supplies (including zero rate and exempt supplies )	632,500
Total Zero- Rate supplies	115,000
Total Exempt supplies	57,500
Total purchases and expenses	184,000

Carl has no reasonable grounds to believe the total value of his exempt supplies in the first adjustment period will be no more than the lesser of $90,000 or 5% of the total consideration for all taxable and exempt supplies.

Carl need to make the following adjustments for the current taxable period ending 31 March 2019:

1. Business assets used privately:

On 1 April 2018, Carl purchased a Van for both business and private use, costing $34,500 (GST Inclusive). At the time of acquisition, Carl estimates that the Van will be used 75% for business purposes and 25% for private use. By 31 March 2019, Carl reviews his business records, and notes that he has actually used the Van 60% of the time for business purposes.

2. The total purchases and expenses of $184,000 includes entertainment expenses of $3,450 paid by Carl and an amount of $1,150 paid by an employee of Carl.
3. For the start of current GST period Carl changed the accounting from payment basis to invoice basis. An amount of $23,000 of income due from previous taxable period (payment basis was used) was collected in the current taxable period. An amount of expenses of $11,500 from previous taxable period was paid in the current taxable period.
4. Bad debts recovered during the current taxable period is $8,050 (GST inclusive)
5. Bad debts written off during the current taxable period is $2,070 (GST inclusive)
6. Carl bought a car for $15,000 plus GST at the beginning of the current taxable period, intending to use it for 30% business and 70% private purposes. Its market value is $12,778.

Required:

Prepare the GST101-A Return and IR372 GST Adjustments Calculation Sheet for the current taxable period ending 31 March 2019.