Gareth just started a consulting business at the beginning of September $01,$

$2019$ and chose December $31,2019$ as his fiscal year$-$end. he decided to register

for GST from day one. His transactions for the period September to December $31,$

$2019$ are as follows, prior to GST: Total Sales $15000+$ GST$.$ His total expenditure

on purchase of capital items and inventory, as well as operational costs is

$$75,000+$ GST$.$ Does he owe to CRA for GST and has GST refundable?

$$0$ balance owing

$$3,000$ refund

$$3,750$ refund

$$3,000$ balance owing

$$750$ balance owing