Statton Truck Sales has the following sells new and refurbished semi tractors: The federal excise tax rate for trucks is 12.00% The state sales tax rate for trucks is 7.50% Statton's sales on July 25, 2022 are 186,550.00 One truck was sold to an exempt organization for 54,500.00 (Note: exempt organizations do not pay sales tax) Prepare daily sales journal entry (Note: all sales are on account):