Becah's Boot Co. had sales of merchandise of $9,700 in cash, and sales on account totaled $24,200 on January 30th.

All sales are subject to an 10% sales tax.

Becah's Boot Co. had a balance of $320 in its Sales Tax Payable account at the start of the period.

On February 15th., Becah's Boot Co. paid $1,880 of sales tax to the state.

Journalize the transaction to record the sale of June 5. Ignore cost of goods sold.

Also, journalize the transaction for the payment of taxes to the state.