All of the operations of March Ltd. are located in Ontario, where the relevant HST rate is 13 percent. During the current quarter, March Ltd. has taxable sales of $1,223,000 before HST. Its cost of sales for the period was $843,000 before HST and its merchandise inventories increased by $126,000, again before HST. Salaries and wages for the period totaled $87,000, interest expense was $16,000, and amortization expense was $93,000. No capital expenditures were made during the period. Determine the net HST payable or refund for the quarter.