$1$:$26$:

Question $11(10$ points$)$

Mrs$.$ Hardeep Kang, a marketing consultant, has sales of $$176,000($no HST included$)$ during the current year. She has incurred the following expenses $($HST is not included in the amounts below$).$

$\backslash$table$[[$Lease costs,$$24,180],[$Wages and salaries,$87,250],[$Office supplies,$1,275],[$Capital costs:,$],[$Two new laptops,$5\mathrm{.}950],[$New software,$1,250],[$New office furniture,$12,500]]$

Required

Assuming an HST rate of $13\%$ and that Mrs$.$ Kang files her HST return on an annual basis, determine the net HST payable or refund for the year. Round to the nearest dollar.