Using the following information, determine Chelsea Corporation’s tax owed or refund due using this form if it made estimated tax payments of $15,000. Chelsea Corporation (34 Chelsea Drive, Sarasota, Florida 33456) is a calendar year corporation; its EIN is 78 9999999 and it was incorporated on June 15, 2002. It reported the following for the current year:

Sales = $1,450,000

Pension Contributions = $28,000

Cost of Sales = $625,000

Meals and Entertainment = $12,000

Officers Compensation = $187,000

Utilities = $21,000

Salary and Wages = $266,000

Repairs/Maintenance = $14,000

Rent = $48,000

Vehicle Expenses = $34,000

Taxes = $87,000

Insurance = $30,000

Depreciation = $34,000

Employee Benefit Plans = $17,000