Hi! I need to answer this question: The client ABCD Pty Ltd passes on their bookkeeping Excel record. Find the file and prepare their BAS. I have been told my G2 & G3 figures are incorrect but I can't work out why.

Export sales	G2	$0
Other GST-free sales	G3	$350,491

A B C D E F G H K 1 Expenses Date Supplier Inv No. Desc Amount (GST incl) GST Amount Pmt MethodAUD GST Net GST excl OCT-DEC Train & Parking 488.50 $44.40 EFT 489 $ 44 $ 444 18/12/2018 Infiniti Sydney car repair 1345.89 122.35 1,346 122 1,224 5 28/10/2018 RAY WHITE office rental for Jul-Dec 4779.00 4,779 134 4,345 oct-dec CAR expenses Patrol and Etoll 866.92 78.00 867 79 788 15/10/2018 Plaintum Acc accounting Fee 165.00 15.00 To Hing 165 $ 15 $ 150 7 Account 8 OCT-DEC Optus and Vodphone office phone&internet 452.65 LEFT 453 41 $ 412 18/10/2018 Ctrip/Qantas Adelaide air ticket 1,574.00 RMB5172=$11 EFT 1,574 143 1,431 10 19/10/2018 Quest at Franklin Adelaide accormadation 416.00 37.88 416 38 $ 378 11 25/11/2018 Gold coast Hilton Gold coast accommodation 604.00 54.90 604 55 549 12 13/12/2018 |Mantra chatswood Hing li accormadation 743.08 67.60 743 68 576 13 01/12/2018 Buget car rental Gold Coast Car rental 233.73 21.25 TRS 234 21 212 14 12/11/2018 Jetsta Gold Coast air tickets 620.00 56.36 520 56 564 15 09/11/2018 Artarmon Newsagent/JBHiFi Office use 136.00 12.40 136 12 124 16 04/11/2018 Apple Shop Office use 199.00 18.09 TRS 199 18 181 17 02,23/12 Pearsons Florist office equipments 187.00 17.00 187 17 $ 170 18 28/10/2018 Bunnings OFFICE USING 78.10 7.10 78 7 $ 71 19 6/12/2018 Sorrento Gift OFFICE USING 85.90 7.81 TRS 86 8 $ 78 20 06/12/2018 Vintage Cellars OFFICE USING 21.26 $1.93 21 2 19 21 23/12/18 Chatswood Newsagent OFFICE USING 16.97 1.54 17 2 15 22 24/12/18 Newvision Meditech TBA FEE 39000.00 3,545.45 39,000 3,545 35,455 23 7/12/18 Virgara wine Wine sample fee 1230.02 111.82 1,230 112 1,118 24 25 TOTAL 53,243 $ 4,840 $ 48,403 26 GST FREE EXPENSES 73.50+8.5+ OCT-DEC Bank Fee USD42.8 139.90+10+ 61 $ 61 27 32+60+10+ 28 Bank Fee 388.45 388 388 21/10/2018 RTA CAR REGO 140.00 737+403 1,140 1,140 30 17/11/2018 Lucky Charm entertainment 100.20 TRS 100 100 15/12/18 ShangHai Story entertainment 198.94 199 199 32 10/10/18 Southern china/Cathy Pacific AIR TICKET HING LI 2722.00 RMB12527 2,722 2,722 33 05/11,11/11/2018|Virgara wine ExportWine Goods Fee 126600.00 126,600 126,600 34 8/12/18 ALBATRANS INTERNATIONAL /ABN58102 Wine shipment fee 52.23 352 852 35 8/12/18 EDGE MEDICAL Goods Fee USD94,000.00 133,413 133,413 36 9/11/18 HK HUME ASIA PACIFIC LTD Goods Fee USD29,960.00 42,522 42,522 7 03/11,09/11/18 Bank Fee Goods FeeBank Fee USD42.80 61 61 38 308,059 308,059 39 40 41 UNUSED DATA NOTE 42 ATO Q1 BAS 4411.00 4411.00 As BAS is not an "expense"