Super-Fantastic-Fun-Dino-Land (SFFDL) is a very successful amusement park located in Drumheller, Alberta and owned and operated by Gregory Zapinski (a Canadian resident). The main source of income for the business is from the sale of entrance passes (tickets to gain access to rides in amusement park) and the secondary source of income is from the sale of retail goods (toys, souvenirs) and prepared food items (soft drinks, candy). The following is a condensed income statement for the business in the current year, prepared using generally accepted accounting principles (GAAP): Revenue: Entrance ticket sales $2,356,000 Revenue: Retail sale of goods and food $1,276,500 Cost of Goods Sold (975,230) Depreciation expense (325,200) Salaries, wages and remuneration expense (311,450) Other expenses (285,420) Net Income $1,735,200 Other Information: 1. During the current year, SFFDL purchased equipment that cost $350,000 (60% commercial use) and a new building that cost $1,045,670 (35% commercial use). 2. The purchase of inventory exceeded cost of goods sold by $157,300. 3. Other expenses relate to full taxable supplies. 4. Of the total revenue), $3 million relates to fully taxable supplies. The remainder was exempt supplies. Required: Calculate the net GST Payable or Refund for SFFDL for the current year