The following sales tax account has been provided by Claire for the quarter ended 31 December 2008. The account was prepared by an inexperienced book keeper. Bal b/d (amount owing to the tax authority) Sales (sales tax element) Bal b/d ABCD D Sales Tax $ $21,025 debit $40,975 credit $21,025 credit $61,775 credit 22,900 387,500 410,400 What is the correct sales tax balance for the quarter ended 31 December 2008? 21,025 Bank (part payment on account to the tax authority) Purchases (sales tax element) Purchases returns (sales tax element) Bal c/d 10,400 369,000 9,975 21,025 410,400 (2 marks)