A company receives $174, of which $14 is for sales tax. The journal entry to record the sale would include a * Debit to Sales Tax Expense for $14 Debit to Sales Tax Payable for $14 Debit to Cash for $188 None of the above A retail store credited the Sales account for the sales price and the amount of sales tax on sales. If the sales tax rate is 5% and the balance in the Sales account amounted to $189,000, what is the amount of the sales taxes owed to the taxing agency? $180,000 $9,450 $9,000 None of the above Linda's Boutique has total receipts for the month of $29,295 including sales taxes. If the sales tax rate is 5%, what are Linda's sales for the month? * $27,831 $27,900 $29,295 None of the above Langer Company registered cash sales on February amounted to $28,600 plus sales tax rate of 4%, what amount must be remitted to the state for February's sales taxes? * $1,144 $1,100 O $1,716 O None of the above ARE Company sells 2,000 units of its product for $500 each. The selling price includes a one year warranty on parts. It is expected that 3% of the units will be defective and that repair costs will average $50 per unit. In the year of sale, warranty contracts are honored on 40 units. What amount should ARE Company register for repair costs? O $3,000 $2,000 O $1,000 None of the above