In $2020,$ the Wisner Corp. recorded credit sales of $$427,305.$ The state in which Wisner operates has a $4\%$ sales tax, and Wisner does segregate sales tax at the time of sale. In $2020,$ Wisner recorded $$Sales Tax Payable$$ of $$17,094.$ Actual sales taxes owed to the state by Wisner in $2020$ is $$17,084.$

Required:

a$.$ Make the necessary $2020$ summary transaction entry for Wisner to record its $2020$ sales.

b$.$ Make the necessary December $31,2020$ adjusting entry for Wisner related to the $2020$ sales taxes  it owes the state.