Consider the two sets of financial data shown.

GEF Organisation BAS Summary Sheet Prepared by the Financial Officer For the period ending 30.9.20xx
GST Received on income	$2,500
GST Paid on expenses	$2,500
Plus PAYG on wages	$10,000
GST Payable/ (Receivable)	$10,000
From the ATO

GEF Organisation BAS Summary Sheet Prepared by the Financial Officer For the period ending 30.12.20xx
GST Received on income	$100,000
GST Paid on expenses	$2,500
Plus PAYG on wages	$10,000
GST Payable/ (Receivable)	$107,500
From the ATO

a. What would be of interest to the financial manager responsible for preparing the BAS based on the reports?

b. For what reason would this be of interest?

c. What steps should the financial manager take in this scenario?