The question is: The client ABCD Pty Ltd passes on their bookkeeping Excel record. Find the file and prepare their BAS. My G2 & G3 amounts are incorrect on this GST Calculation Worksheet. Can you please help me! I had:

Export sales	G2	$152,851
Other GST-free sales	G3	$197,494

I can't seem to determine what is Export Sales and what isn't, is it everything in foreign currency? Here is the data:

A B C D E F G H GST INCL INCOME Date Customer Inv No. Y Desc Amount (GST incl) . GST . Amount (GST excl * Payment Menthod * AUD GS 31/12/2018 JIALE ZHAO TBA Fee 24,900.00 2263 24,900 $ 24/12/2018 JIALE ZHAO TBA Fee 20000 1818 20,000 December Suppertime referal fee 1518.78 138.07 1,519 14/11/2018 RUBIN JI wine sale 1111.22 101.02 1,111 Total 47,530 $ GST FREE INCOME 0 03/11/2018 HENAN BAO ResMed S9 goods fee USD33,150 47,049 22/12/2018, HK KING CROWN Mechanical Cardiopulmonary HOLDING LTD Resuscitator Goods fee USD106000 150,445 TOTAL $ 197,494 3 EXPORT SALES 9/12/2018: SHANGHAI CENTRAL INTERNATIONAL Wine goods fee USD,91490 129,851 15 24/12/2018 Haizhen Long Wine Goods Fee 13000 13,000 23/12/2018 Qi Xiao Wine Goods Fee 10000 10,000 TOTAL $152,850.85 8 INPUT TAX SALE 9 1/10/18-31/1 Westpac interest income 145.63 145.63 $ UNUSED DATA NOTE 21/10/2018 HING LI RETURN THE OVERPAID SAL 9900 As wages are not revenue