Click Cameras, which purchases goods for resale, operates in Alberta which does not participate in the HST program. Assume Clicks cost of goods purchased for resale is consistently 41% of revenues from sales of taxable supplies. The Quick Method remittance rates are 1.8 percent for businesses that purchase goods for resale and 3.6 percent for service providers. The information below relates to the first quarter of the year.

The business has fully taxable sales of $63,400. Current expenditures on which the GST was paid total $26,275.

Due to numerous burglaries, Click Cameras spends $44,900 on a sophisticated security system (this is considered a capital expenditure). All of these amounts are before the inclusion of GST. The security system is being amortized over five years on a straight line basis. The store is used exclusively for the sale of taxable merchandise (there are no exempt supplies).

Required: For the first quarter of the year, calculate the GST payable (refund) using the regular method applicable and calculate the GST payable (refund) using the Quick Method.