Athlers Hardware sells products to the public, and collects Sales Tax at the point of sale. Assume a customer purchases a riding lawn mower, at a retail sale price of $2,000, and has a cost of $900 in inventory. Pretend this is the only transaction for the day.

What are the journal entries needed to record the sale of the lawn mower, to a cash customer in Montgomery County, with an 8.25% sales tax