2. Ir RAAS Corporation had cash sales of AED 85,100 (including taxes) for the month of Juee Sales are subject to 8.5% sales tos. Prepare the entry to record the sale 12 Marki] 3.On Desember 1, RAA C Corporation borrowed 510,000 on a 90 -day, 54 note. Prepare the entries to record the issuance of the note, the aecrual of interest at year end, and the payment of the note [3 Marks]