During December, Midwest Services makes a credit sale of $$3,800($before sales taxes$).$ The state sales tax rate is $6\%$ and the local

sales tax rate is $2\mathrm{.}5\%.$

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.$)$

Journal entry worksheet

$1$

Record the sale including the sales tax.

Note: Enter debits before credits.