Joumalze the ontrios to record the following selected transactions. Rofor to the Chart of Accounts for oxact wording of account blios. A. Sold 564,300 of merchandise on acoount, subject to a saies tax of 5%. The cost of the goods sold was $37,000. B. Paid $40,740 to the state sales tax department for taxes collected. CHART OF ACCOUNTS General Lodger ASSETS REVENUE 110 Cash 410 Sales 120 Accounts Receivable 610 Rent Revenue 125 Notes Receivable 130 Inventory EXPENSES 131 Estimated Returns Inventory 510 Cost of Goods Sold 140 Office Supplies 521 Dellvery Expense 141 Store Supplies 522 Advertising Expense 142 Prepaid insurance 524 Depreciation Expense-Store Equipment 180 Land 525 Depreciation Expense-Office Equipment 192 Store Equipment 526 Salaries Expense 193 Accumulated Depreciation-Store Equipment 531 Rent Expense 194 Office Equipment 533 Insurance Expense 195 Accumulated Depreciation-Office Equipment 534. Store Supplies Expense 535 Office Supplies Expense LIABILITIES 536 Credit Card Expense 210 Aerainte Davahlo 520 Mienallananue Evnanea 142 Prepald Insurance 524 Depreciation Expense-Store Equipment 180 Land 525 Depreclation Expense-Office Equipment 192 Store Equipment 526 Salaries Expense 193 Accumulated Depreciation-Store Equipment 531 Rent Expense 194 Office Equipment 533 Insurance Expense 195 Accumulated Depreciation-Office Equipment 534 Store Supplies Expense 535 Office Supplies Expense LIABILITIES 536 Credit Card Expense 210 Accounts Payable 539 Miscellaneous Expense 216 Salaries Payable 710 Interest Expense 218 Sales Tax Payable 219 Customer Refunds Payable 220 Uneamed Rent 221 Notes Payable EQUITY 310 Common Stock 311 Retained Earnings 312 Dividends pare orsckenow Port ars De cartint Awets wianeme routr 1