eBook Calculator Cornerstone Exercise 8-25 Sales Tax Cobb Baseball Bats sold as bats for $50 each, plus an additional state sales tax of 6%. The customer paid cash. Required: Prepare the journal entry to record the sale. If an amount box does not require an entry, leave it blank. Cash Sales Taxes Payable (State) Sales Revenue (Record sale) Feedback Check My Work Customers are typically charged for sales and excise taxes. These taxes are collected by the seler, but are owed to the taxing authority