On August 10, Wallace Company recorded sales of merchandise inventory on account, $3,200. The sales were subject to sales tax of 4%. The company uses the perpetual inventory system. On September 30, Wallace paid $378 of sales tax to the state.

1.	Journalize the transaction to record the sale on August 10. Ignore cost of goods sold.
2.	Journalize the transaction to record the payment of sales tax to the state.