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	9900
Residential rent received(input taxed)	11000
Sales of goods	62600
Interest received(input taxed)	550
Sales of services	17000
Export sales	26150
Wages and salaries	56600
Stationery	6600
Depreciation	3320
Accounting fees	4400
Electricity	730
Business insurance premiums	440
Interest on loan *	88
Promotional expenses	1320
Bank fees *	66
Motor vehicle operating costs	1110
Telephone bill	880
Council and water rates *	770
Repairs to residential rental property	560
IPA subscriptions	121
Superannuation contributions	2390
Stock purchases	13000
Commercial rent expenses	735
Purchase of new printer	2890
PAYG tax withheld	22950
Commissioners Rate	2.50%

REQUIRED: using a cash basis, complete a GST Calculation worksheet and BAS for Swanston Enterprises for the quarter.

Non-capital purchases (including any GST) G11 $ 7160 X