Mason Company makes sales on which a $6\%$ sales tax is assessed. The following summary transactions were made during $2015$:

a$.$ Cash sales of $$900,000,$ excluding sales tax.

b$.$ Credit sales of $$2,150,000,$ including sales tax.

c$.$ Sales tax of $$213,500$ were paid to the state.

Required:

Prepare journal entries to record the preceding transactions.