SALES TAX PAYABLE: Assume HD sells materials on August 31 worth $6,000 that are subject to a 5% sales tax. Record the joumal entry. Dr. Cr. Record the remittance of the sales tax on to the state government. Dr. Cr. UNEARNED REVENUES: The Boston Celtics sell $5,000,000 of season tickets. Record the entries (1) for the total receipt and, (2) eaming one games revenue of $60,000. SHORT-TERM NOTES PAYABLE: Dr. Cr. (1) Note Given to Extend Credit Period: On August 23, HD asks to extend its past-due $600 account payable to SC. SC agrees to accept $100 cash and a 60-day, 12%, $500 note payable to replace the account payable. Record the entry on August 23 to extend the credit period with the note. Record the payment of the note when it comes due on October 22 Dr. Cr.