Heliot Company operates its business in State H, which levies a 6 percent sales and use tax. This year, Heliot purchased a $802,500 item of tangible property in State K and paid $24,075 sales tax to the state. It also purchased a $972,000 item of tangible property in State L and paid $59,292 sales tax to the state. Firm H transported both items of property into State H for use in its business.

Compute the use tax that Heliot owes to State H for the property purchased in State K.

Compute the use tax that Heliot owes to State H for the property purchased in State L.