Make general journal entries to record the following transactions of Club Lanai Vacation Co. for a two-month period. Explanations are not required. March 31 Recorded cash sales of $200,000 for the month, plus sales tax of 5% collected on behalf of the state of Arizona. Recorded sales tax in a separate account. April 6 Sent March sales tax to the state. Required Journalize these transactions a second time. Record the sales tax initially in the Sales Revenue account.