Part (b) A summary of transactions undertaken by Wellworth Stores during the month of January 2018 are as follows: Date Transactions 2/1 Credit purchases form Allan Enterprise $72,000 (GST inclusive) 3/1 Credit sales to Jacky $36,000 (GST inclusive) 5/1 Cash sales $8,100 (GST inclusive) 7/1 Received from debtors for credit sale made in December 2017 $18,000 (GST inclusive) 11/1 Paid Allan Enterprise for credit purchases made on 2/1/2018 (GST inclusive) 14/1 Cash purchases $45,000 (GST inclusive) 16/1 Paid wages S27,000 20/1 Paid for advertisement $19,800 (GST inclusive) 21/1 Cash sales S63,000 (GST inclusive) 22/1 Paid insurance premium $4,050 (GST inclusive) 23/1 Cash sales received by EFTPOS card $90 (GST inclusive) 25/1 Purchased of office equipment by cash $2,070(GST inclusive) 26/1 Credit purchase $34,500 (GST inclusive) 28/1 Office rent for next 6 months paid in advance $37,800 29/1 Cash drawings by owner $4,590 30/1 Bank charges for the month of January $1,530 31/1 Cash sales $27,000 (GST inclusive) Wellworth Stores files monthly GST returns Required: Determine GST receivable or payable to the Inland Revenue Department if Wellworth Stores used: i. The payment basis ii. The invoice basis iii. The hybrid basis Part (0) Determine when a GST registered business must file GST return along with any payment due for the following categories of 2 Monthly GST Return Periods in 2018: i. Category A covering periods ending on the last day of January, March, May, July, September and November ii. Category B covering periods ending on the last day of February, April, June, August, October and December