Complete business activity and instalment activity statements in Australia

Swanston Enterprises report GST quarterly on a cash basis. They had the following account balances (on a cash basis) for the September quarter. All amounts include GST where applicable.

ACCOUNT DETAILS		Amount ($)
INCOME:
Commercial rent received	9,900.00
Residential rent received(input taxed)	11,000.00
Sales of goods		62,600.00
Interest received(input taxed)	550.00
Sales of services		17,000.00
Export sales		26,150.00
EXPENSES:
Wages and salaries		56,600.00
Stationery		6,600.00
Depreciation		3,320.00
Accounting fees		4,400.00
Electricity		730.00
Business insurance premiums	440.00
Interest on loan *		88.00
Promotional expenses	1,320.00
Bank fees *		66.00
Motor vehicle operating costs	1,110.00
Telephone bill		880.00
Council and water rates *	770.00
Repairs to residential rental property	560.00
IPA subscriptions		121.00
Superannuation contributions	2,390.00
Stock purchases		13,000.00
Commercial rent expenses	735.00
Purchase of new printer	2,890.00
PAYG tax withheld		22,950.00

REQUIRED: using a cash basis, complete a GST Calculation worksheetandBAS for Swanston Enterprises for the quarter.

Please help find the following

1. Purchases without GST in the price - G14

2. GST on purchases(2 decimal places) - 1B

3. 1B + 5B + 6B(2 decimal places) - 8B

4. How much is your payment or refund amount to ATO?