Cash sales for Zeviae Inc. in 2020 were \(\$ 9\) million. The majority of sales were subject to a sales tax rate of \(6 \%\). Zeviae records sales taxes payable at the point of sale.

Required

a. Record the sales and sales tax entry for 2020 assuming that \(\$ 180,000\) of sales were not subject to tax.

b. Now assume that cash collections for 2020 were \(\$ 9\) million, which included a \(6 \%\) sales tax along with the sales amount. Of the amount collected, \(\$ 180,000\) of sales were not subject to tax. Record the sales and sales tax entry for 2020.