Journal entry For June 26 AND 27

What account is credited and debited?

June 26 Accessory items were sold on account to customer Christine Nelson. All accessory items carry a markup of 100% on cost (50% on selling price). Calculate the total selling price and be sure to include the 8% sales tax (rounded to the nearest cent if necessary).

Merchandise listed on the sales invoice:

Stock Number	Item	Quantity	Net Cost Per Unit
KW001	JS BATTERY	3	$29.40
C0300	STAINLESS IMP. 900	2	$78.40

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June 27

A check was issued to the State Board of Equalization for the balance of the sales tax collected through the close of the work day on June 23. The Sales Tax Payable ledger card or the Check Figures for June 23, the end of week three, lists the correct balance of this account.