The following selected transactions relate to liabilities of Chicago Glass Corporation for $2024.$ Chicago's fiscal year ends on December $31.$ On January $15,$ Chicago received $$6,200$ from Henry Construction toward the purchase of $$58,000$ of plate glass to be delivered on February $6.$ On February $3,$ Chicago received $$5,900$ of refundable deposits relating to containers used to transport glass components. On February $6,$ Chicago delivered the plate glass to Henry Construction and received the balance of the purchase price. First quarter credit sales totaled $$620,000.$ The state sales tax rate is $4\%$ and the local sales tax rate is $2\%.$ Required: Prepare journal entries for the above transactions.