Sales tax revenue adjustments for government-wide financial statements Rufo Beach levies a sales tax of 3 percent by "piggy-backing" its tax on top of the state's sales tax. The state mails most of the sales tax collections promptly to Rufo Beach, but a portion of the tax collected during the last quarter of Rufo's calendar year arrives so late that Rufo does not consider it available to pay bills. As a result, Rufo reported $125,000 of deferred sales tax revenues in its December 31,2021 governmental fund balance sheet and $140,000 of deferred sales tax revenues in its December 31,2022 governmental fund balance sheet. Prepare journal entries needed to prepare government-wide financial statements for Rufo's year ended December 31, 2022. If no entry is necessary, select 'No debit (or credit) entry needed' in the account fields and enter 0 in the amount fields