Rebecca runs a business selling purses and bags for women in Figtree Shopping Centre for many years. The business incurred a number of transactions during March 2022. All figures include GST where applicable: Purchases purses and bags on credit 46,000 Cash purchases of purses and bags 10,300 Cash sales purses and bags 55,500 Credit sales purses and bags 75,500 Operating expenses paid in cash (all including GST) 22,200 Required: calculate the net GST payable (or refundable) to the ATO for the month, assume that the taxpayer uses the accrual basis reporting method.