a) Michael is working on the quarterly GST remittance to the government. He records $34510.39 in GST-taxable sales for the period, and $22973.43 in GST-taxable purchases for the business. What is the GST payable amount owing to the government for the quarter? Show your work to 6 decimals and round your final answer to the nearest cent [2 decimal places] with the appropriate units.

b) Michael receives a SEMI-annual tax bill of 3726.65. He sees that the mill rate charged to the property is 14.1 and uses this information to calculate the assessed value of the building. What is the assessed value? Show your answer to 6 decimal places and enter your final answer rounded to the nearest cent [2 decimals] with the appropriate units.