Martinez Corporation made credit sales of $$19,800$ which are subject to $7\%$ sales tax. The corporation also made cash sales which totaled $$28,462$ including the $7\%$ sales tax.

$($a$)$

Prepare the entry to record Martinez's credit sales. $($If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

Account Titles and Explanation

Debit

Credit