Located in Saskatchewan, Watrous Resort at the End of the Quarter

Essay

Located in Saskatchewan, Watrous Resort at the end of the quarter had the following balances in their GST accounts: $$\begin{array} { l l } \text { GST Recoverable } & \$ 22,000 \\\text { GST Payable } & \$ 56,000\end{array}$$ Instructions
a) Prepare the journal entry or entries related to their GST filing.
b) Indicate to whom payment if any should be made.