Darnell Boss is a sole trader and is the owner of Ezi-Goods, an online store. Customers are able to view and pay for products on the Ezi-Goods website. Darnell receives the orders in a warehouse, prepares the order and despatches it to the customer. Darnells business is registered for GST, and files its GST returns monthly. The payments method is used to account for GST.

The following cash transactions took place in September and October 2017:

Cash Receipts September 2017 October 2017 Sales (100% cash sales) 39,950 57,600 Interest income received - 8,000 Term loan received 40,000 - Cash Payments Cash purchases of inventory 26,300.00 23,000.00 Telephone/ internet/ mobile phone expense 212.00 219.50 Electricity/Gas 168.70 152.00 Delivery vehicle expenses 868.00 1,300.50 Bank fees 56.00 56.00 Loan repayments - 1,200.00 Interest expense paid 310.00 Purchase of new delivery vehicle (deposit) 13,000.00 - Additional information Total sales includes goods exported overseas; September overseas sales: $3,500 October overseas sales: $2,400 Ezi Goods/ Darnell Boss IRD number:88-199-500 Postal Address: 36 Champions Drive, Manukau, Auckland All amounts are inclusive of GST Required: Use the information provided above to complete the following; I. GST 101A for the period ending 30th September 2017 GST 101A for the period ending 31st October 2017