wo sisters recently commenced carrying on a truck repair services business (in partnership) in Alberta. Alberta is a non-participating province and does not have a provincial sales tax. They have asked you to calculate the GST payable or refund for their first reporting period. Given the following information, determine the GST payable or refund. Round your answer to the nearest whole dollar.Sales $80,400 Equipment purchased $96,000 Supplies purchased $49,800 Wages paid $19,600 Commercial Rent paid $6,440