MedTalks Inc. is a small CCPC tha tprovides first aid trainings services and medical certification workshops to various businesses, schools and non$-$profit organizations. Their only source of income is instructional fees for providing the applicable medical and first aid training$/$educational services. The following is a condensed income statement for the business in the current year, prepared using generally accepted accounting principles $($GAAP$)$:

Revenue $($fees for service$)$ $$632,750$

Operating expenses $($$$122,450)$

Depreciation expense $($$$75,290)$

Salaries, wages and remuneration expense $($$$219,780)$

Advertising and administrative expenses $($$$55,640)$

Net Income $$159,590$

Other information:

$1.$ During the current year, MedTalks Inc. purchased equipment that cost $$83,500(100\%$ commercial use$).$

$2.$ Of the Operating expenses, $75\%$ relate to fully taxable supplies $($commercial use$)$ and $25\%$ relates to exempt supplies.

$3.$ Of the total revenue, $$575,300$ relates to fully taxable supplies. The remainder was exempt supplies.

$4.$ Included in Advertising and administrative expenses are meals and entertainment costs of $$24,750.$ The remainder of the advertising costs relate to fully taxable supplies.

REQUIRED: Calculate the net GST Payable or Refund for MedTalks Inc. for the current year.