Reported sales revenue for the year is $$2,125,300.$ This includes all sales taxes collected for the year. The sales tax rate is $6\%.$

Because the sales tax is forwarded to the state's Department of Revenue, the Sales Tax Expense account is debited. The

bookkeeper thought that "the sales tax is a selling expense." At the end of the current year, the balance in the Sales Tax

Expense account is $$103,800.$