The balances of certain accounts of Vanessa Corporation on April $30,20$X$1,$ were as follows:

Sales

Sales returns and allowances

$216,000$

$2,600$

The firm's net sales are subject to an $6$ percent sales tax. Prepare the general journal entry to record payment of the sales tax payable on April $30,201.$

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$\backslash$table$[[,$No$,$Date,General Journal,Debit,Credit$],[i,1,$April $30,201,$Sales,,$],[,,$Sales tax payable,,$]]$