Instructions Record the following selected transactions: (a) Sold $900 of merchandise on account, subject to 7% sales tax. The cost of the merchandise sold was $510 (b) Paid $436 to the state sales tax department for taxes collected. Required: Journalize the entries. Refer to the Chart of Accounts for exact wording of account titles. Who is responsible for the freight cost when the terms are FOB destination? a. the seller b. the customer c. either the buyer or the seller d. the buyer