{"text_format":"3","workbook":"xlsx","n_sheets":5,"sheets":["Sales","Purchases","CRA","Summary Sheet","Adjustment Sheet"],"read":"whole","date_system":"1900"}

{"sheet":"Sales","index":0,"n_rows":13,"n_cols":6,"rows_kept":13}
["Date","Invoice #","Customer","Total Amount","GST Collected","Net Sales"]
["2025-10-01","INV1001","ABC Ltd",1130,{"$f":"(D2/113)*13","v":130},{"$f":"D2-E2","v":1000}]
["2025-10-02","INV1002","Maple Inc.",2260,{"$f":"(D3/113)*13","v":260},{"$f":"D3-E3","v":2000}]
["2025-10-03","INV1003","Westwood Co.",565,65,500]
["2025-10-04","INV1004","North Bay Ltd.",1695,195,1500]
["2025-10-05","INV1005","Greenfields",339,39,300]
["2025-10-06","INV1006","Lakeside Inc.",1130,130,1000]
["2025-10-07","INV1007","Summit Corp.",2260,260,2000]
["2025-10-08","INV1008","Polaris Group",565,65,500]
["2025-10-09","INV1009","NovaTech",1695,195,1500]
["2025-10-10","INV1010","Starline Ltd.",339,39,300]
["2025-10-11","INV1011","Redwood Inc.",1130,130,1000]
["2025-10-12","INV1012","Bluewater Co.",2260,260,2000]

{"sheet":"Purchases","index":1,"n_rows":13,"n_cols":6,"rows_kept":13}
["Date","Invoice #","Vendor","Total Amount","GST Paid","Net Expense"]
["2025-10-01","BIL2001","Staples Canada",113,{"$f":"(D2/113)*13","v":13},{"$f":"D2-E2","v":100}]
["2025-10-02","BIL2002","Office Depot",226,{"$f":"(D3/113)*13","v":26},{"$f":"D3-E3","v":200}]
["2025-10-03","BIL2003","Best Buy",565,65,500]
["2025-10-04","BIL2004","Amazon Business",169.5,19.5,150]
["2025-10-05","BIL2005","Grand & Toy",339,39,300]
["2025-10-06","BIL2006","Telus Mobility",113,13,100]
["2025-10-07","BIL2007","Canada Post",226,26,200]
["2025-10-08","BIL2008","Apple Canada",565,65,500]
["2025-10-09","BIL2009","Microsoft",169.5,19.5,150]
["2025-10-10","BIL2010","Petro-Canada",113,13,100]
["2025-10-11","BIL2011","Google Workspace",226,26,200]
["2025-10-12","BIL2012","Uber for Business",565,65,500]

{"sheet":"CRA","index":2,"n_rows":2,"n_cols":6,"rows_kept":2}
["Period","GST Collected (from return)","ITC Claimed (GST Paid)","Net Tax Payable","CRA Assessed","CRA Payment / Refund"]
["2025-10",1768,390,{"$f":"B2-C2","v":1378},{"v":1500,"d":"1,500"},"Payable"]

{"sheet":"Summary Sheet","index":3,"n_rows":7,"n_cols":2,"rows_kept":7}
["Description","Amount (CAD)"]
["GST Collected (Sales)",{"$f":"SUM(Sales!E2:E13)","v":1768}]
["GST Paid (Purchases)",{"$f":"SUM(Purchases!E2:E13)","v":390}]
["Net GST Payable",{"$f":"B2-B3","v":1378}]
["CRA Assessed",{"$f":"CRA!E2","v":1500}]
["Difference",{"$f":"ABS(B5-B4)","v":122}]
["Status",{"$f":"IF(B4=B5,\"Reconciled\",\"Check Data\")","v":"Check Data"}]

{"sheet":"Adjustment Sheet","index":4,"n_rows":5,"n_cols":4,"rows_kept":5}
["Adjustment Type","Amount (CAD)","Direction","Explanation"]
["Missed sales invoice",170,"Increase","Found an unrecorded taxable sale"]
["Ineligible ITC claimed",13,"Decrease","Personal purchase wrongly claimed"]
["CRA Adjustment",35,"Decrease","CRA disallowed part of an expense"]
["Total Adjustment",{"$f":"B2-B3-B4","v":122},"-","Matches variance with CRA"]