Spectrum Paints Pty Limited produces a range of paints and varnishes for domestic and commercial use. The following GST summary is produced using its MYOB accounting software:

GST (Summary - Accrual) 1 October to 31 December
Code	Description	Rate	Sale Value	Purchase Value	GST Collected	GST Paid
EXP	Export Sales	0%	$33,257.66
GST	Sales	10%	$225,886.41		$22,588.64
NCG	Non-capital Purchases	10%		$134,445.27		$13,444.53
CAG	Capital Purchases	10%		$17,850.00		$1,785.00
N-T	No Tax	0%	$15,000.00
				Total:	$22,588.64	$15,228.53

Spectrum reports GST on an accruals basis and prepares a BAS quarterly and an IAS monthly for PAYG withholding.

With the rising costs of oil and other ingredients, Spectrum has seen manufacturing costs increase recently but due to competition from overseas manufacturers has had to absorb the extra costs. This has impacted on the businesss profit margins and the amount of income tax it will need to pay.

Spectrum has elected to use Option 2 for paying PAYG instalments, and has provided the following additional information for the year ended 30 June 2019:

Estimated Annual PAYG Instalment Income: $1,225,000

Estimated Annual PAYG Tax: $55,125

Pre-printed Instalment Rate: 6.2%

September quarter instalment income: $320,000

September quarter instalment paid: $19,840

During the month of December, Spectrum paid net wages of $128,000 from which $38,400 PAYG was withheld, and received an invoice for $1,700 with no ABN quoted.

Spectrum has a pre-printed Fringe Benefits Tax (FBT) instalment amount of $6,500 at F1 on its activity statement, but due to increased pressure on costs, has reduced the fringe benefits provided to its staff. It now estimates the value of entertainment fringe benefits provided during the year will be $20,000.

Required: Complete the December BAS (Type C), including credit for any PAYG instalment variation.