The following information, which relate to the tax year ended 31 March 2021, were provided to you by ABCs tax accountant.

• Input GST claimed for the tax year: $31,457.67

• Input GST re: deemed supplies: $242.76

• Input GST re: non-regulation 33 supplies: $1,565.21

• Input GST re: regulation 33 supplies: $1,544.97

• Input GST re: standard-rated supplies: $28,879.70

• Input GST re: zero-rated supplies: $1,350.93

• Residual input GST: $984.28

• Value of deemed supplies: $3,468.00

• Value of imported supplies re: B2B services: $9,812.00

• Value of non-regulation 33 supplies: $37,267.00

• Value of regulation 33 supplies: $36,785.00

• Value of standard-rated supplies: $687,612.00

• Value of zero-rated supplies: $32,165.00

Compute ABCs longer period adjustment (i.e. the under-claim or over-claim of input GST) to be reported, where applicable. Show all workings in your answer.

Round all figures to be presented to the nearest two decimal places.