a) On March 15, Saya Company sells $71,250 of merchandise (costing $35,000) for cash. The sales tax law requires Saya to collect 8.5% sales tax on every dollar of merchandise sold. On March 31, Saya paid the sales tax collected. Record the entries for the March 15 and March 31 transactions.

b) On November 1, the Reno Aces sold a five-game pack of advance tickets for $800 cash. On November 17, the Bucks played the first game of the five-game pack (this represented one-fifth of the advance ticket sales). Record the entries for the November 1 and November 17 transactions.