In performing accounting services for small businesses, you encounter the following situations pertaining to cash sales.

Oriole Company enters sales and sales taxes separately on its cash register. On April $10,$ the register totals are sales $$39,500$ and sales taxes $$1,975.$

Sunland Company does not segregate sales and sales taxes. Its register total for April $15$ is $$25,380,$ which includes a $8\%$ sales tax.

Prepare the entries to record the sales transactions and related taxes for Oriole Company and Sunland Company. Omit the cost of goods sold entry. $($Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$