Sales tax transactions

Journalize the entries to record the following selected transactions.

a$.$ Sold $$817,000$ of merchandise on account, subject to a sales tax of $7\%.$ The cost of the goods sold was $$482,030.$

If an amount box does not require an entry, leave it blank.

b$.$ Paid $$51,730$ to the state sales tax department for taxes collected.

If an amount box does not require an entry, leave it blank.