Peter Nolan runs a small jewellery shop in the outskirts of Melbourne and provides specialised advice on all purchasers. Peter employs two permanent staff and is registered for the GST. For the tax period ending 31 March 2022, Peter reported the following transactions and uses the cash basis of accounting for GST.

Receipts (inclusive of GST where appropriate): Cash sales: $55,000 Credit sales outstanding: $7,700 Gift vouchers issued: $4,400

Expenses (inclusive of GST where appropriate): Cash purchases: $22,000 Staff salaries: $45,000 Electricity: $990 Gas heating: $880 Telephone: $440

Assuming that all tax invoices are held where appropriate, the net amount of GST for the tax period ending 31 March 2022 is:

Group of answer choices

a. $5,690

b. $3,190

c. $2,790

d. $3,000