zoe carries on commercial activities and registered for gst on car basis. made supplies for which she recieved $71,500 in cash, acquired taxable supplies to use in carrying on commerical activities and paid $36,300 for those acquisitions (tax invoices received). acquired supplies it use incarrying on commercial activities fom an entity not register and paid $2,200 for those acquisitions. assuming Zoe only rents premises what is net gst payable or refundable