In providing accounting services to small business, you encounter the following situations pertaining to cash sales.

(1)		Bridgeport Company rings up sales and sales taxes separately on its cash register. On April 10 the register totals are sales $44,000 and sales taxes $2,900.
(2)		Karen Company does not segregate sales and sales taxes. Its register total for April 15 is $25,070, which includes a 9% sales tax.

Prepare the entries to record the sales transactions and related taxes for Bridgeport Company. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)