The following sales invoices were issued by Quincy in July:

Date Customer Inv# Ledger Sales

8 July Simpson 1100 A8 $411.25 (including sales tax)

10 July Burns 1101 B5 $1,300 (excluding sales tax)

Quincy is registered for sales tax, applied at the rate of 17.5%

What accounting entries are required to record the transactions on the assumption that Quincy maintains one receivables account for all amounts due from credit sales customers?