Pieter van Deurs owns and operates a child care centre as a sole trader. Pieter has asked you to explain how he can calculate his assessable income from business and has provided the following information: REQUIRED: For each of these transactions and balances, advise Pieter whether they are assessable and provide and provide workings or explanations. Most of the places at Pieter's childcare centre are given to recurring clients who are required to pay their fees one term in advance. Total receipts for the year from these clients amounted to $340,000. As of 30th June 2022, there were $75,000 of fees received in advance. As of 30th June 2023, there were $82,000 of fees received in advance. The remaining childcare places at Pieter's centre are made available on a casual basis. These services are invoiced at the end of each week. Total receipts for the year from these clients amounted to $41,000. As of 30th June 2022, there were $5,000 of casual fees outstanding. As of 30th June 2023, there were $4,000 of casual fees outstanding. Additionally, Pieter provided childcare places to 3 parents who he did not invoice, but provided him with the