Section 6 Harmonized Sales Tax (HST) (20 Marks) Gurmanjit Singh Electricals Company (GSEL) located at Brampton, Ontario, files HST on a quarterly basis. The sales on which it collected the 13% HST from its customers and the purchases on which it paid the 13% HST to its suppliers in 2017 are listed below. Required Quarter 1 Sales ($) Purchases ($) 129,666.67 42,766.35 2 225,333.33 122,009.06 3 258,512.88 142,826.55 4 276,439.75 335,174.89 Determine the HST that GSEL remitted to CRA or CRA refunded to GSEL for each quarter. Please limit your calculations to two decimal places.