Melissa is a lawyer. She is registered for GST and accounts for it on an accruals basis. On 18 September of the current tax year, she purchased a laptop for $880 (including GST). She received the laptop on 12 October of the current tax year with a new invoice stating the price had since increased to $990 (including GST). Which of the following statements is true? (Select more than one, if appropriate.) Melissa is entitled to input tax credits of $80 on the initial acquisition of the computer. Melissa is not entitled to further input tax credits of $10 upon receipt of the new invoice as she has already claimed her entitlement to input tax credits in her Business Activity Statement for the September quarter. Melissa must make an adjustment in her Business Activity Statement for the December quarter to claim further input tax credits of $10. None of the above