The Chicken Coop is a business operated by Jenny Jones. It supplies fresh $($raw$)$ whole chickens and chicken pieces. The shop also has a rotisserie oven and sells cooked whole chickens and cold drinks. There are $2$ employees, Li and Gerald. Business sales include taxable and GST free sales. Purchases also include taxable and GST free amounts.

Jenny uses her motor vehicle for business purposes and has kept a log book which shows $65\%$ business use. Her mobile phone is used $80\%$ for business use.

The business premises are owned by Jenny and consist of $2$ shops downstairs and a second upstairs floor which is a residential apartment. The Chicken Coop occupies one shop while the second is rented to a bakery. The upstairs apartment is rented out as residential accommodation.

The Chicken Coop is registered for GST on a cash basis. Manual accounting records are kept and the following

GST codes are used:

GST No tax $($not reportable$)$

GST Free Input Taxed Supply

Input taxed ExportsTransaction GST Code Input tax credit

Paid for soft drinks $$38\mathrm{.}00$

Paid for foil lined bags $$44\mathrm{.}00($including GST$)$

Paid for fresh chicken pieces $$72\mathrm{.}00$

Paid electrical repairs in upstairs apartment $$387\mathrm{.}20($including GST$)$

Bank charges on business bank account $$11\mathrm{.}00$

Paid staff wages $$2,689($PAYG withheld $$662)$

Paid motor vehicle repair costs $($including GST$)$ $$864\mathrm{.}40$

Paid electricity bill for Chicken Coop $$675\mathrm{.}50($Including GST$)$

Paid electricity bill for upstairs flat $$408\mathrm{.}20($Including GST$)$

Paid electricity bill for Bakery $$623\mathrm{.}40($Including GST$)$

Paid mobile phone account $($including GST$)$ $$69\mathrm{.}95$

Martin withdraws $$500\mathrm{.}00$ for private use

Paid for fresh whole chickens $$264\mathrm{.}00$

Paid insurance on building $$1815\mathrm{.}00($including GST$).($Floor area is $1/4$ for Chicken Coop, $1/4$ for Bakery and $(1)/(2)$ for upstairs flat.$)$