GST is 5%

Mr. Morton works in the province of Alberta, a province that does not participate in the HST program. He is a management consultant who delivers services that are billed at a GST inclusive amount of $286,650 during the current year. Before the inclusion of any applicable GST, his expenses for the year are: Office rent (lease agreement = 5 years): $18,000 Clerical salaries: $23,500 Loan interest: $5,000 Office supplies: $3,000 (supply purchases totaled $4,500 for the year). In addition, he acquired office furniture at the beginning of the year for $32,000, plus GST of $1,600. The cost of this furniture is being expensed over 10 years at a rate of $3,200 per year. Determine the net GST payable or refund for the year