Mohawk Shoe Store (MSS) operates in Ontario an HST province and only sells fully taxable shoes and boots to customers in Ontario. MSS files its HST returns on a quarterly basis and uses the quick method. During the first quarter, MSS has sales of $28,000 not including HST. Current expenses, all of which were subject to HST total $20,000 not including HST. There were capital expenditures of $15,000 (not including HST). Determine the HST payable or refund for the year. For the following questions, enter your answers to the nearest dollar. Do not enter a dollar sign or decimals but commas and brackets are fine to use. Basic Tax on Sales (enter as positive and round to nearest dollar): $ (2 marks) Credit on First $30,000 in Sales (enter as negative): $ (1 marks) Input Tax Credits (enter as negative): $ (2 marks) Total Payable/Receivable (enter as positive if payable, negative if receivable): $ (1 mark)