During December, Far West Services makes a credit sale of $3,200 (before sales taxes). The state sales tax rate is 6% and the local sales tax rate is 2.5%. Record sales and sales tax payable. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list View journal entry worksheet X No Transaction General Journal Debit Credit 1 1 Accounts Receivable Sales Revenue