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

1.		Sunland Company enters sales and sales taxes separately on its cash register. On April 10, the register totals are sales $51,000 and sales taxes $2,550.
2.		Oriole Company does not segregate sales and sales taxes. Its register total for April 15 is $21,730, which includes a 6% sales tax.

Prepare the entries to record the sales transactions and related taxes for each client. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)