Please help me to answer question d on the problem listed below....

Required information [The fo//owing information applies to the questions displayed below.] The following selected transactions apply to Topeca Supply for November and December 2018. November was the f irst month of operations. Sales tax is collected at the time of sale but is not paid to the state sales tax agency until th e following month. 1. Cash sales for November 2018 were $64,500 plus sales tax of 9 percent. 2. Topeca Supply paid the November sales tax to the state agency on December 10, 2018. 3. Cash sales for December 2018 were $83,000 plus sales tax of 9 percent. d. What is the amount of the sales tax liability as of December 31, 2018?