A State collects sales taxes on behalf of the city, the state requires merchants to report and transmit sales taxes 50 days of the end of each month in which sales occur , The state remits the taxes to the city 30 days after it receives them from merchants. The following data relating to sales taxes collected by merchants on sales of the last three months of 2020:

Month in which sales occurred	Sales taxes on sales
October ,2020	10,000
November , 2020	28,000
December ,2020	38,000

Answer the following:

1. The summarized journal entry that the state should make to record the collection of taxes from merchants in 2020

2. The summarized journal entry that the city should make in its general fund to recognize the asset/s revenue and deferred rev from sales taxes in 2020

3. The amount of revenue that the state should recognize for 2020????

4. The amount of revenue the city should recognize for 2020 under FAB?