A city receives sales taxes of $825,000 from the state during the calendar year 2018. In January 2019, the state advises the city that it will remit, by February 28, 2019, an additional $345,000 for taxes collected during the last quarter of 2018. Further, based on past experience, the city expects to receive in April an additional $93,000 applicable to 2018. The city has a policy of considering sales taxes applicable to a particular year as “available” if received by February 28 of the following year; hence, $93,000 of the $345,000 receivable is not “available.”                                                                                                                                  
Required:
a.         Prepare necessary journal entry to record collection of sales tax for the city.
b.         Prepare necessary journal entry to record year-end accrual for sales taxes receivable.