May Poplar lives in Alberta, a province that does not participate in the HST program. During the current year she records service revenue of $326,000. May has never used the ITA 34 option to record revenue on a billed basis. Her current expenses for the year are as follows (all amounts are before GST): Rent $36,000 Salaries To Employees 72,000 Interest On Business Loan 5,000 Supplies 23,000 CCA 12,000 Her inventory of Supplies increased by $4,000 during the year. In addition to these current expenditures, she acquired additional furniture and fixtures in the amount of $18,000, before the inclusion of GST. She files her GST return on an annual basis and does not use the Quick Method. Determine the net GST payable or refund for the year