Swanston Enterprises report GST quarterly on a cash basis. They had the following account balances (on a cash basis) for the September quarter. All amounts include GST where applicable. ACCOUNT DETAILS Amount ($) Commercial rent received 9,900 Residential rent received 11,000 Sales of goods 61,100 Interest received 550 Sales of services 17,000 Export sales 26,000 Wages and salaries 55,000 Stationery 6,600 Depreciation 3,000 Accounting fees 4,400 Electricity 660 Business insurance premiums 440 Interest on loan 88 Promotional expenses 1,320 Bank fees 66 Motor vehicle operating costs 1,100 Telephone 880 Council and water rates 770 Repairs to residential rental property 550 IPA subscriptions 121 Superannuation contributions 2,250 Stock purchases 13,000 Commercial rent expenses 735 Purchase of new printer 2,860 PAYG tax withheld 22,000 ATO Commissioner's Rate 2.50% REQUIRED: using a cash basis, amend GST Calculation worksheet and BAS for Swanston Enterprises for the quarter. GST amounts you owe the Tax Office from sales G1 Total sales (including and GST) G1 $ 125,550 G2 Export sales G2 $ 26,000 G3 Other GST-free sales G3 $ G4 Input taxed sales G4 $ 11,550 G5 G2 + G3 + G4 G5 $ 37,550 G6 Total sales subject to GST G6 $ 88,000 (G1 minus G5) G7 Adjustments (if applicable) G7 $ G8 Total sales subject to GST after adjustments G8 $ 88,000 (G6 + G7) G9 GST on sales (G8 divided by eleven) G9 $ 8,000 GST amounts the Tax Office owes you from purchases G10 Capital purchases G10 $ 2,860 (including and GST) G11 Non-capital purchases G11 $ 30,730 (including any GST) G12 G10 + G11 G12 $ 33,590 G13 Purchases for making input taxed sales G13 $ 550 G14 Purchases without GST in the price G14 $ 1,386 G15 Estimated purchases for private use G15 $ 0 or not income tax deductible G16 G13 + G14 + G15 G16 $ 1,595 G17 Total purchases subject to GST G17 $ 31,995 (G12 minus G16) G18 Adjustments (if applicable) G18 $ G19 Total purchases subject to GST after G19 $ 31,995 adjustments (G17 + G18) G20 GST on purchases (G19 divided by eleven) G20 $ 2,908 Goods and services tax (GST) x Option 1: Calculate GST and report quarterly Total sales G1 $ 125,550 Does the amount shown at G1 include GST? (indicate with an X) x Yes No Export sales G2 $ 26,000 Other GST-free sales G3 $ Capital purchases G10 $ 2860 Non-capital purchases G11 $ 30,730 PAYG tax withheld Total salary, wages and other payments W1 $ 55,000 Amounts withheld from payments shown at W1 W2 $ 22,000 Amounts withheld where no ABN is quoted W4 $ Other amounts withheld (excluding any amount shown at W2 or W4 W3 $ Total amounts withheld (W2 + W4 + W3) W5 $ 22,000 Summary Amounts you owe the Tax Office GST on sales 1A 8,000 PAYG tax withheld 4 22,000 PAYG income tax instalment 5A 2,938 FBT instalment 6A Deferred company instalment 7 1A + 4 + 5A + 7 8A 32,938 Amounts the Tax Office owes you GST on purchases 1B 2,908 Credit from PAYG instalment variation 5B Credit from FBT instalment variation 6B 1B + 5B + 6B 8B 2,908 Payment or refund Is 8A more than 8B? x Yes 8A - 8B is payable No 8B - 8A is refundable Your payment or refund amount 9 30,030 I need assistance with G14 G16, G17, G19, G20, 1B, 8B & 9