13. K-Smart offers layaway to its customers. A layaway payment is received for $75.00 on 10/1/2021 ots) on a bicycle with a purchase price of $235.00. The bicycle was purchased by K-Smart for $177.77. A second layaway payment is made on 11/1/2021 for $72.00. A third layaway payment is made on 12/1/2021 for $51.00. On the 12/15/2021, the bicycle is picked by the customer at which time, the 6.5% sales tax is charged. What will be the general journal entry on 12/15/2021 for K-Mart