Complete business activity and instalment activity statements in Australia

Swanston Enterprises report GST quarterly on a cash basis. They had the following account balances (on a cash basis) for the September quarter. All amounts include GST where applicable.

ACCOUNT DETAILS		Amount ($)
INCOME:
Commercial rent received	9,900.00
Residential rent received(input taxed)	11,000.00
Sales of goods		62,600.00
Interest received(input taxed)	550.00
Sales of services		17,000.00
Export sales		26,150.00
EXPENSES:
Wages and salaries		56,600.00
Stationery		6,600.00
Depreciation		3,320.00
Accounting fees		4,400.00
Electricity		730.00
Business insurance premiums	440.00
Interest on loan *		88.00
Promotional expenses	1,320.00
Bank fees *		66.00
Motor vehicle operating costs	1,110.00
Telephone bill		880.00
Council and water rates *	770.00
Repairs to residential rental property	560.00
IPA subscriptions		121.00
Superannuation contributions	2,390.00
Stock purchases		13,000.00
Commercial rent expenses	735.00
Purchase of new printer	2,890.00
PAYG tax withheld		22,950.00
Commissioners Rate	2.50%

REQUIRED: using a cash basis, complete a GST Calculation worksheetandBAS for Swanston Enterprises for the quarter.

Please help with below answer:

• G7, G13,G14, G15, G18, H1,
• Goods and services tax (GST) - G1,G2,G3, G10, G11
• PAYG tax withheld - W1, W2, W4, W3

Total sales (including and GST)	G1	127,200.00
Export sales		G2	26,150.00
Other GST-free sales
Input taxed sales		G4	11,550.00
G2 + G3 + G4
Total sales subject to GST(G1 minus G5)
Adjustments (if applicable)	G7
Total sales subject to GST after adjustments (G6 +G7)
GST on sales (G8 divided by eleven)
GST amounts the Tax Office owes you from purchases
Capital purchases (including any GST)	G10	2,890.00
Non-capital purchases (including any GST)
G10 + G11
Purchases for making input taxed sales	G13	-
Purchases without GST in the price	G14	-
Estimated purchases for private use or not income tax deductible	G15	-
G13 + G14 + G15
Total purchases subject to GST (G12 minus G16)
Adjustments (if applicable)	G18	-
Total purchases subject to GST after adjustments (G17 + G18)
GST on purchases (G19 divided by eleven)

Goods and services tax (GST)
Option 1: Calculate GST and report quarterly
Total sales		G1	-
Export sales		G2	-
Other GST-free sales	G3	-
Capital purchases		G10	-
Non-capital purchases	G11	-

PAYG tax withheld
Total salary, wages and other payments	W1	-
Amounts withheld from payments shown at W1	W2	-
Amounts withheld where no ABN is quoted	W4	-
Other amounts withheld (excluding any amount shown at W2 or W4	W3	-
Total amounts withheld (W2+W4+W3)