In providing accounting services to small businesses, you encounter the following situations pertaining to cash sales:

1. Chan Company rings up sales and sales taxes separately on its cash register. On April 10 the register totals are sales $25,000 and sales taxes $1,800.

2. Dragon Company does not segregate sales and sales taxes. Its register total for April 15 is $13,780, which includes a 6% sales tax.

Instructions Prepare the entries to record the sales transactions and related taxes for

(a) Chan Company and

(b) Dragon Company.