The fee being charged to Klaus is $1,200.00 + GST for legal fees, and disbursements of $35.00 (excluding GST) for forms and stationery, $37.00 (including GST) for registration of the discharge of mortgage and $25.00 (including GST) for tolls and phone calls.

Required:

a) Draft the bill of costs that you will send to Klaus.

b) Draft the Statement of Account to be sent to Klaus once settlement is completed.