Skysong Corporation made credit sales of $$44,400$ which are subject to $7\%$ sales tax. The corporation also made cash sales which totaled $$11,556$ including the $7\%$ sales tax.

$(a)$

Prepare the entry to record Skysong's credit sales. $($If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.$)$