Part A Corporate Tax The following information is provided by Klopp Pty Ltd, a resident company. It is a non base rate entity for the income year. $ 16 Dec 2021 Received a 62% franked dividend from a resident base rate entity company. 13,000 17 Dec 2021 Company tax instalment paid 10,300 1 Jun 2022 Paid fully franked dividends 8,000 Required Prepare Klopps Franking Account for the year ended 30 June 2022 assuming the opening debit balance was $440. Show all working.

Part B Goods and Services Tax The following is a list of transactions for your review. Assume the respective suppliers are GST registered. i) A residential course, offered by a regional University, leading to a Diploma of Management. The course cost is $5,000 comprising $3,000 for course fees and $2,000 for accommodation and meals. ii) Goods worth $177,000 sold to a manufacturer in Japan. Required How much GST, if any, for each transaction above?