Three Beans is a cafe located in Glebe. Sydney, and is registered for GST. The financial statement for the quarter ended April 2022 shows the following: Sales Hot food Coffee and Tea Cost of Goods Fresh ingredients Rent Staff wages S 66,000 9,000 20.000 11,000 12,000 Container (bags and 550 cups) New Coffee Machine 18,000* (Imported from Italy) * Price includes insurance and transport costs Required: Calculate GST payable/refundable for the April quarter your answer must be supported by reference to legislation, caselaw and rulings (if any)