You Are Performing a Review of a Lawyer's Books of Account

You are performing a review of a lawyer's books of account. The lawyer's office is in Ontario where the HST rate is 13 percent. While you are in her office, she asks you to calculate how much her HST remittance should be. You are given the following amounts which exclude HST charged or paid. Based on the above transactions, the HST payable is:

A) $21,775.
B) $39,325.
C) $39,975.
D) $41,275.
E) None of the above.