Steve has been operating Castle Creek Restaurant in Ontario for the past several years. On the basis of the information that Steve's accountant filed with the CRA during the prior year, Castle Creek Restaurant must make monthly HST payments of $$3120$ this year. Steve must complete the Goods and Services Tax$/$Harmonized Sales Tax $($GST$/$HST$)$ Return for Registrants online, and then make his payment. He has asked his accountant for instructions on how to do this, and was provided with this explanation:

$•$ Line $101$ reports amount of GST$/$HST$-$taxable revenues.

$•$ Line $103$ reports amount of GST$/$HST collected.

$•$ Line $106$ reports amount of GST$/$HST paid.

$•$ Line $109$ reports amount of net GST$/$HST payable to the CRA.

$•$ Line $110$ reports amount of GST$/$HST payments already made to the CRA this year. $•$ Line $113$ reports amount of balance to be paid or to be refunded.

When Steve checked his accounting records, he found the following information for the current fiscal year. HST$-$taxable revenue of $$486,530$ and purchases of $$239,690.$ Referring to the form below, determine the balance of HST to be paid or to be received by calculating each line of this simplified GST$/$HST return