XYZ Pty Ltd operates a small business with annual turnover estimated at $1.4 million. XYZ Pty Ltd accounts for and reports GST on a cash basis quarterly. XYZ pays quarterly PAYG income tax instalment by using ATO calculated amount (pre-populated amount) from Option 1 for each quarter. During the June quarter the following transactions occurred. All amounts include GST where applicable.

Receipts ($)
Sale of goods	180,810
Export sales	10,305
GST-free sales	4,500
Commercial rent received	11,610
Sale of printing equipment	17,550
Bank interest received	2,078
Dividends received	212
Bank loan repayment received	270,000
Goods returned to supplier	990
Payments ($)
Salaries and wages (PAYG withholding tax $6,798)	51,840
Superannuation	4,806
Rent of business premises	12,600
General business expenses	28,994
Purchase of fax machine	4,392
Written off a bad debt	792
Printing supplies	38,178
Interest paid	90
Telephone	4,608
Drawings	135,000
Bank charges	504
Insurance (GST: 215.83 and Stamp Duty (GST free) 215.83)	2,590

As a registered BAS agent, you are required to review and classify above listed business receipts to calculate items G10 to G20 of XYZ's GST Calculation Worksheet and show your workings in the space provided in below table.

As a registered BAS agent, you are required to review and classify above listed business payments to calculate items G10 to G20 of XYZ's GST Calculation Worksheet for June Quarter and show your workings in the space provided in below table.