Iask 10 - DAS Case Study - Worksheet method & cash now Neptune Sales P/L is registered for GST as a cash payer and has chosen the option to report and calculate GST every quarter. The following data (GST inclusive where applicable) has been collected by Neptune Sales P/L for the period 1 October 2018 to 31 December 2018: Account details $ Sales of goods and services 110,000 Export sales 22,000 Sale of old fax machine 1,540 Interest received 880 Commercial rent received 55,000 Residential rent received 17.600 Business general expenses 66,000 Business stock purchases for resale purposes 19,800 Water rates 1,100 Contractor(s) under voluntary agreement- no ABN was quoted 4.400 Depreciation 8,800 Bank Fees 440 Purchase of a new fax machine 4,400 Wages & salaries (gross) 110,000 PAYG Withh 30 000