Make general journal entries to record the following transactions of Natural Bridge Resort Company for a two-month period. Explanations are not required.

March 31 Recorded cash sales of \(\$ 92,420\) for the month, plus sales tax of 5 percent collected on behalf of the state of Idaho. Recorded sales tax in a separate account.

April 6 Sent March sales tax to the state.

Journalize these transactions a second time. Record the sales tax initially in the Sales Revenue account.