Pina Corporation made credit sales of $$30,600$ which are subject to $5\%$ sales tax. The corporation also made cash sales which totaled $$19,635$ including the $5\%$ sales tax.

$($a$)$

Prepare the entry to record Pina'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 Explan:

Debit

Credit

eTextbook and Media

List of Accounts

Attempts: unlimited

$($b$)$