From the photo, identify the key issues and calculate the gst

Jonathan Davies is a lawyer who operates as a sole practitioner in Brisbane. He also owns several residential rental properties, which he rents out to tenants. Jonathan is registered for GST and uses the GST cash basis. He has elected to lodge his business activity statements on a quarterly basis with the ATO. The following information relates to his two businesses for the quarter ended 30 June 2024. Where applicable, the following amounts are inclusive of GST. Cash receipts Gross income from legal services Gross income from residential rent Interest income (arising from the maturity of a term deposit with the bank) Gross proceeds from sale of a laptop computer used in the legal practice Cash payments Purchase of new motor vehicle used in the legal practice Commercial rent paid for the legal practice Wages paid to legal receptionist Depreciation expense on plant and equipment used in the legal practice Bank charges on legal practice's bank account Superannuation for legal receptionist @ 11% Purchase of a new dishwasher for one of his rental properties University tuition fee for undertaking a Master of Law at QUT Additional information 165 ooo 15 ooo 180 300 82 ooo 16 500 15 ooo 2 750 100 1650 1 250 3 600 Jonathan maintained a log book for 12 weeks. According to this log book, the vehicle was used 60 per cent of the time for business purposes and 40 per cent of the time for private purposes. Calculate the net GST payable/(refundable) to the ATO for the quarter ended 30 June 2024. You can assume that Jonathan holds valid tax invoices for all relevant payments.