All of the operations of June Ltd. are located in Ontario where the relevant HST rate is 13 percent. During the current quarter, June Ltd. has taxable sales of $1337000 before HST. Its cost of sales for the period was $896000 before HST and its merchandise inventories increased by 118000, again before HST. Salaries and wages for the period totaled $71000, interest expense was $10000, and amortization expense was $92000. No capital expenditures were made during the period.

Determine the net HST payable or refund for the quarter.