Te foliowing selected transactions apply to Topece Supply for November and December Year 1. November was the irst nonth of operations. Sales tax is collected at the time of sale but is not paid to the state sales tax agency until the ollowing month. Topeca Supply poid the November sales tax to the state agency on Decent Cash sales for December Year 1 were $79.500 plus sales tax of 9 percent Required a. Record the effect of the given transactions in a horizontal statements model. Note: In the Cash Flow column, use the initials "OA" for operating activities, "FA" for financing activities, and "IA" for investing activity. Enter any decreases to account balances and cash outflows with a minus sign. Not all cells require input. b. What was the total amount of sales tax paid in Year 1 ? c. What was the total amount of sales tax collected in Year 1 ? d. What is the amount of the sales tax liability as of December 31 , Year 1 ? e. On which financial statement will the sales tax liability appear