Required: Calculate Conan Comic's HST payable or HST refund for the current year using the regular method.

AP $21-6($Quick Method$)$

John, Alice, Alex, and Jerry Rangi are siblings that each carry on their own business as a sole proprietor.

All of the businesses are located in Ontario and all of the revenues are earned from doing business in Ontario. All of the businesses are registered for HST$.$

The siblings have provided the following annual information for each of their businesses. All amounts shown include HST$.$ None of the sales or purchases are zero$-$rated or exempt, and none of the businesses made any capital expenditures during the year.

$\backslash$table$[[,$Type of Business,Sales,Purchases$],[$John$,$Computer sales, repairs, and tutoring,$$103,960,$$$26,160$