please answer both the questions with useful information thank you

22.Jade Inc made cash sales during the month of October of $375,000. The sales are subject to a 6% sales tax that was also collected. Which of the following would be included in the summary journal entry to reflect the sale transactions? a.Credit Sales Revenue for $347,483.b.Credit Sales Taxes Payable for $22,500.c.Debit Accounts Receivable for $375,000.d.Credit Sales Taxes Payable for $21,226. 23.On January 1, 2017, Ellison Co. issued eight-year bonds with a face value of $6,000,000 and a stated interest rate of 6%, payable semiannually on June 30 and December 31. The bonds were sold to yield 8%. Table values are: Present value of 1 for 8 periods at 6%.. .627 Present value of 1 for 8 periods at 8%.. .540 Present value of 1 for 16 periods at 3%... Present value of 1 for 16 periods at 4%.. .534 Present value of annuity for 8 periods at 6%. 6.210 Present value of annuity for 8 periods at 8%.. 5.747 Present value of annuity for 16 periods at 3%... 12.561 Present value of annuity for 16 periods at 4%... 11.652 The present value of the principal is: a $3,240,000 b.$3,204,000 $3,762,000.d. 3,738,000 .623