1. Prepare the slaes journal which can be used as a invoice and payment basis for preparing GST returns for the two monthly taxable period ended 31 March 2021 (Customers and Vendors details not required):

Appendix A. T Date Reference Transaction 2 Feb. Invoice A01010 Credit Sales (GST Exclusive) 2 Feb. Invoice A010114 Credit Sales (GST Exclusive) 2 Feb. Credit Note 994 Sales Returns (GST Inclusive) Invoice AO10104 2 Feb. Invoice ABC 6641 Credit Purchases (GST Exclusive) 2 Feb. Invoice AO10122 Credit Sales (GST Exclusive) 3 Feb. Credit Note 6441 Purchases Returns (GST inclusive) Invoice RSQ4814 3 Feb. Invoice AOE3214 Export Sales (GST Exclusive) 3 Feb. Invoice XYZ 33634 Credit Purchases (GST exclusive) 5 Feb. Invoice AOE3224 Export Sales (GST Exclusive) 5 Feb. Invoice CHI49884 Import Supplies (GST exclusive) 5 Feb. Invoice AO10144 Credit Sales (GST Exclusive) 6 Feb. Invoice A010154 Credit Sales (GST Exclusive) 7 Feb. Invoice AOE3234 Export Sales 7 Feb. Credit Note 100 Sales Returns (GST Inclusive) Invoice A010124 7 Feb. Invoice AO1016 Credit Sales (GST Exclusive) 8 Feb. Invoice MNP5318 Credit Purchases (GST Exclusive) 10 Feb.Invoice A010172 Credit Sales (GST Exclusive) 11 Feb.Invoice A010184 Credit Sales (GST Exclusive) 12 Feb. Credit Note 1014 Sales Returns (GST Inclusive) Invoice A010154 12 Feb.Invoice A010194 Credit Sales (GST Exclusive) 13 Feb. Credit Note 21084 Purchases Returns (GST inclusive) Invoice VVW2108 14 Feb.Invoice AOE3244 Export Sales 14 Feb.Invoice A010204 Credit Sales (GST Exclusive) 15 Feb.Invoice A010214 Credit Sales (GST Exclusive) 15 Feb. Invoice IND8344 Import Supplies (GST exclusive) 17 Feb. Credit Note 1024 Sales Returns (GST Inclusive) Invoice A010204 17 Feb.Invoice A010224 Credit Sales (GST Exclusive) 19 Feb. Invoice AOE3254 Export Sales 19 Feb.Invoice A010234 Credit Sales (GST Ex sive) 21 Feb. Invoice KKL2346 Credit Purchases (GST Exclusive) 21 Feb. Credit Note 1034 Sales Returns Invoice AOE3244 21 Feb.Invoice A010244 Credit Sales (GST Exclusive) 21 Feb. Credit Note 1044 Sales Returns AOE3254 22 Feb.Invoice A010254 Credit Sales (GST Exclusive) 23 Feb.Invoice A01026 Credit Sales (GST Exclusive) 23 Feb. Credit Note 12424 Purchases Returns (GST inclusive Invoice CCD11154 25 Feb. Credit Note 1054 Sales Returns (GST Inclusive) Invoice A010254 25 Feb.Invoice A010274 Credit Sales (GST Exclusive) 25 Feb.Invoice US41804 Import Supplies (GST exclusive) 26 Feb.Invoice AOE326 Export Sales 27 Feb.Invoice AOE3272 Export Sales 27 Feb.Credit Note 106 Sales Returns (GST Inclusive) Invoice A010274 28 Feb.Invoice A010284 Credit Sales (GST Exclusive) 28 Feb.Invoice KKM9928 Credit Purchase (GST exclusive) Amount $2 4,950.0044 12,375.004 1,897.50 24,750.002 14,850.0044 1,518.00 - 19,800.00 14,850.00 123,750.0044 94,050.0044 29,700.00 56,925.004 44,550.00 11,385.0044 12,375.004 47,025.00 17,325.0044 11,880.00 23,908.5044 17,820.00 13,662.004 59,400.00 14,850.00 8,910.00 26,730.004 3,415.50 14,850.002 86,130.00 6,831.0042 77,550.0044 45,375.004 33,000.0044 37,125.00 34,650.002 19,800.00 23,718.7544 10,929.604 36,300.0044 74,250.002 37,125.00 41,250.00 9,487.50 16,500.00 10,725.00 Appendix A (continued) Date Reference Transaction Amount $ 28 Feb. Invoice ZZX34484 Credit Purchases (GST Exclusive) 33,000.0044 28 Feb. Invoice AOE3284 Export Sales 37,950.0044 3 Mac. Invoice JJJ22554 Credit Purchases (GST Exclusive) 19,800.002 7 Mac Credit Note 107 Correction of Sales billing (GST exclusive) Invoice A010284 3,300.00 11 Mac Credit Note 8122 Purchases Returns (GST inclusive) Invoice JJJ22554 5,692.5044 13 Mac Invoice A01029 Credit Sales (GST Exclusive) 22,687.5044 15 Mac Debit Note 4812 Correction of Sales Billing Invoice AOE3284 7,134.6044 19 Mac Invoice POT512 Credit Purchases (GST Exclusive) 11,088.0044 20 Mac Invoice A01030 Credit Sales (GST Exclusive) 24,816.0042 21 Mac Credit Note 1084 Sales Returns (GST Inclusive) Invoice A010294 4,250.4044 23 Mac Invoice SSA3334 Credit Purchases (GST Exclusive) 8,448.0044 24 Mac Invoice A010312 Credit Sales (GST Exclusive) 14,784.0044 25 Mac Invoice A010324 Credit Sales (GST Exclusive) 12,936.0044 25 Mac Invoice A010334 Credit Sales (GST Exclusive) 14,375.0042 26 Mac Invoice AOE329 Export Sales 18,136.8044 27 Mac Credit Note 8884 Purchases Returns (GST inclusive) Invoice GGF1004 12,751.2044 28 Mac Invoice DDA26 Credit Purchases (GST Exclusive) 13,200.0044 31 Mac Credit Note 109 Sales Returns (GST Inclusive) Invoice A010324 6,072.0042 31 Mac Credit Note VV4 Purchases Returns (GST inclusive) Invoice CAL36 3,643.2042 31 Mac Invoice AOE3304 Export Sales 24,288.0044 Appendix B continued Date 31/34 Credit ($) Balance ($) 48,158.554 1,645,048.3544 4 1,665,161.8544 31/34 31/32 31/34 31/34 Details Debit ($) Penalty interest on late payment of income taxes Trade payment (Note 32) 20,113.50 Computer Equipment (Note 10) Legal Fees (Note 18) Infringement fees issued by Hamilton City Council Dishonored cheque (Note 24) Donation (Note 8) Entertainment Expenses (Note 11) Branch Operations (Note 194 81,364.80 30,549.754 1,634,612.10 12,144.00 1,622,468.10414 1,601,216.1044 21,252.00 25,881.90 1,575,334.2014 35,748.90 1,539,585.3014 31/32 31/34 31/34 A 31,802.1041,507,783.20 4 1,589,148.0044 31/32 Appendix C4 1) All imported supplies are used for taxable activities. -- 2) The company has obtained approval form the Commissioner of IRD to use the payment basis for two monthly taxable periods commencing 1 April 2021. * 3) The following sales invoices have not been settled as at 31 March 2021:4 Invoice A0846 $18,150 (GST Exclusive) Invoice A0953 $9,240 (GST Exclusive) Invoice A0997 $14,718 (GST Exclusive) Invoice A01031 $14,784 (GST Exclusive) Invoice AO1033 $14,375 (GST Exclusive) Invoice AOE328 $45,084.604 4) The following purchases invoices have not been settled: Invoice CAN 2218 $9,718.50 (GST Exclusive) Invoice DDA 26 $13,200 (GST Exclusive) Invoice US4180 $74,250 (GST Exclusive) Invoice SSA333 $8,448 (GST Exclusive) Invoice POT512 $11,088 (GST Exclusive) 5) Rent paid $31,878 for the period 1 March 2021 to 28 February 20224 6) Government wage subsidies amounting to $166,031.25 is not in relation to the Covid- 19 wage subsidy 7) $85,387.50 of the development grant relates to administration and activities to improve the company's business in New Zealand. 8) The company donated $35,748.90 to a hospice so the hospice can fix its leaky roof. The payment is made with agreement that, if the money is not used to fix the roof, the company can ask for the $35,748.90 back. 4 9) The company received $11,536.80 (GST inclusive) for professional services in relation to starting a business. * 10) The company purchased a computer for $30,549.75 to use for business purposes e 11) Entertainment expense that were paid during the current taxable period were in relation to: Freebies given to customers promoting business & Meals employees bought while travelling on business Snacks and drinks served at business's trade display Overseas entertainment provided to promote the company's products Entertainment at sports and cultural events (including in a corporate box) Boat hire and providing food and drinks to people on it- Food and drink provided for social events in an area set aside for senior employees Totale $11,385.0044 $14,838.4544 $18,975.004 $9,487.50 $9,563.404 $5,692.5044 $7,590.004 $77,531.8542 12) The company purchased a car for $64,515 trade in an existing car for $18,975. The new car will be used in sales promotion of the business. The old car was used for business purposes. + 13) The company exchange its inventory amounting to $33,000 (GST exclusive) for part settlement of credit purchases Invoice KKL2346 amounting to $77,550 (GST exclusive). The balance $44,550 of Invoice KKL2346 remains unsettled. 14) The company received taxable supplies amounting to $16,500 (GST exclusive) for part settlement of its credit sales Invoice A01027.4 15) The company wrote off a bad debt (Invoice A0788) of $25,198.80 (GST inclusive).