Sales tax must generally be paid by all the following EXCEPT:

	by the retailer if they are going to use the item instead of resell it
	all of these are subject to sales tax
	by the final customer of the new product
	by the final customer of a service

If the telephone bill is received but not yet paid, the transaction includes

Question 19 options:

	debiting Phone Expense and crediting Capital
	debiting Phone Expense and crediting Cash
	debiting Cash and crediting Phone Expense
	debiting Phone Expense and crediting Accounts Payable