I am not sure if you have seen our bus travelling around Melbourne but my mother and I operate a restaurant using a mobile bus and we specialize in providing home-made gourmet pizza and pasta, at St Kilda Beach but also set up at all sorts of community events as booked by clients. For the 2020 financial year, we had the following: Sales of $168,850 (cash and credit received before 30 June) Our credit card sales at 30 June outstanding were $10,000 and all were received in our account in July 2020 Purchases for the year were $25,000, Opening stock was $0, and Closing stock was only $1,000. Outstanding bills owed. We had several bills on the table outstanding on 30 June 2020 that were calculated to be $5,000. Provide the taxable amount and key legislations under the ITAA 97.