Tech Electronics sells a cellular phone on September 5 for $550. On September 7, Tech sells another cellular phone for $600. Sales tax is computed at 3.5% of the total sale. Prepare journal entries for each sale, including sales tax, and the remittance of all sales tax to the tax board on October 25.

Use 2 decimal places and do not use dollar signs in your responses.

Date	Account	Debit	Credit
Sept. 5	Cash	Blank 1
	Sales Tax Payable		Blank 2
	Sales		Blank 3
	To recognize cell phone sale, tax rate 3.5%
Sept. 7	Cash	Blank 4
	Sales Tax Payable		Blank 5
	Sales		Blank 6
	To recognize cell phone sale, tax rate 3.5%
Oct. 25	Sales Tax Payable	Blank 7
	Cash		Blank 8
	To recognize sales tax payment to tax board