For the year ending December 31, 2020, the Income Statement of Dorknell Ltd. is as follows (all amounts are without the inclusion of applicable GST and PST):



Revenues:

Sales of Fully Taxable Goods

$216,000

Provision of Exempt Services

78,000

$294,000

Less Expenses:

Cost Of Goods Sold

($123,000)

Amortization Expense

( 56,000)

Salaries And Wages

( 12,000)

Rent

( 42,000)

Interest Expense

(

9,000)

Other Operating Expenses

( 27,000)

( 269,000)

Income Before Taxes

$ 25,000

Less: Federal And Provincial Income Taxes

( 8,000)

Net Income

$ 17,000



Other Information:

1. Dorknell

Ltd. is a retail business located in Saskatchewan where all of the Company's revenues and  expenses are incurred. In addition to the 5 percent federal GST, Saskatchewan has a provincial sales tax, assessed at a rate of 6 percent. The quick method rates app licable to the province are 1.8 percent for  businesses that purchase goods for resale, and 3.6 percent for service providers.

2. For the previous year ending December 31, 2019, Dorknell's cost of goods purchased for resale totalled  $110,000 and the revenuefrom sales of taxable supplies totalled $302,000. Both amounts are before GST and PST.

3. Inventories of taxable goods decreased by $8,000 during the year.

4. All of the Other Operating Expenses involved the acquisition of fully taxable supplies and were acquired to assist in the provision of fully taxable supplies.

5. Of the Salaries And Wages, 46 percent were paid to employees involved in providing exempt services.

6. A capital expenditure was made during the year at a GST and PST inclusive cost of $62,160. The expenditure was for equipment that will be used 60 percent for the provision of fully taxable goods. GST and PST was paid on the acquisition of all assets on which amortization is being taken during this period.



Required:

For the year ending December 31, 2020, Calculate the net GST payable or refund that Dorknell Ltd. will remit or receive using regular GST calculations.