Stine Co is a retail operating store in a state with 6% retail sales tax. The retailer may keep 2% of the sales tax collected. Stine co. records the sales tax in the sales account. The amount recorded in the sales account during may was $148,400.

The amount of sales taxes for May is: $8400 (148400/1.06=1400000. 148400-1400000 is 8400.

The amount of sales taxes payable (to the nearest dollar) to the state for the month of may is ? Answer given: 8232.

I can not figure out how to get the second number. I thought maybe it was a typo of the question but I don't know. Please provide answer to the second part and the steps of how you got to that answer.