ABC Fun Park (ABC) is register for GST. Below is the list of receipts and payments that ABC incurred for the period between 1 July and 30 September: 1 Gross wages paid for the quarter $7,650 2 Director's fee paid $450 3 Travel allowance provided to employees $180 4 Tax withheld from the total payments to employees $3,578 5 Total sales invoices sent out $148,500 (incl. GST). 6 Total bills received for various expenses $77,000 (incl. GST). 7 $210 Interest received from Term Deposit 8 $450 royalties received for the quarter (no GST) 8 Paid 12% interest (per annum) on an overseas non-resident loan $100,000 for current quarter. 10 Jack, one of the contractors, entered the voluntary agreements with ABC. The gross payment to Jack for the Sep 2022 quarter is $9,000. Jack does not register for GST. 11 ABC also received a bill for $1,350 from a new supplier, Joey the repairing guy, with no ABN quoted. 12 June 2022 fuel tax credits received on 28 July 2022 for $145

In addition, ABC's FBT instalment of $0 has been pre-printed at Label F1 on the business statement.

Use the information provided in case, please calculate the amount for below listed labels from September quarter's Activity Statement

ATO issued the September 2022 quarter business activity statement to ABC which requires the payment of PAYG Income Tax Instalment of $10,000 in Option 1. The instalment was calculated based on the company previously lodged tax return. However, ABC's trading income has significantly reduced due to the Covid.

ABC's tax agent reviewed the PAYG income tax instalment variation and advised to use Option 2 instead due to their income fluctuate a lot from season to season. Tax agent also advised to apply ATO's instalment rate 2.5% when calculate the new instalment amount.

Please use the information give in the ABC case to calculate the instalment income amount and new instalment amount that should be reported on the activity statement for September quarter. Please complete the relevant labels (T1, T3, T11 & T4) on activity statement under Option 2 in below table and please show your workings.